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挪用公款归个人使用的性质与认定在我国司法理论与实践中一直存在较大的争议,这一问题直接影响到挪而未用和挪用公款供单位使用等问题的处理。归个人使用属于挪用公款罪的主观要件,挪用公款罪的成立并不需要客观的使用行为,其中对于具体用途的规定不仅是主观要件,同时也是定罪要素,归个人使用的本质为归个人擅自支配,挪用公款供单位使用是挪用公款罪的应有之义。
The nature and recognition of the misappropriation of public funds for personal use have always been the subject of much controversy in the judicial theory and practice in our country. This issue has a direct impact on the handling of such issues as the misappropriation of public funds and the misappropriation of funds for the units. The personal use of the embezzlement is a subjective element of misappropriation of public funds. The crime of misappropriating public funds does not require the use of objective acts. The provisions for specific purposes are not only the subjective elements but also the elements of conviction. The essence of personal use is governed by the individual , Misappropriation of public funds for the use of units is the proper meaning of the crime of embezzlement.