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挪用公款是目前贪污贿赂犯罪中的主要类型。刑法对挪用公款罪的构成要件已经作了较为明确的规定,“两高”制发了相关的司法解释,理论界对挪用公款定罪量刑也有较为深入的探讨,但现实案件具体、复杂、新旧体制观念变革与冲突,挪用公款案件认定存在着许多疑难问题。文章就挪用公款罪中争议较多的问题作了理论分析与探讨,对完善挪用公款罪提出了见解。
Misappropriation of public funds is currently the main type of embezzlement and bribery crime. Criminal law on the embezzlement of the elements of embezzlement has made a more clear provision, “Two High ” issued a judicial interpretation, the theoretical circles on the embezzlement of sentencing sentencing also have a more in-depth discussion, but the reality of the specific cases, complex, The old and new institutional changes and conflicts, misappropriation of public funds found that there are many difficult problems. The article makes a theoretical analysis and discussion on the controversial problems of embezzlement of public funds, and puts forward some opinions on how to perfect the crime of embezzlement of public funds.