| 挪用公款罪认定中的若干问题 |
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| 引用本文： | 韦志明,李玉蓉. 挪用公款罪认定中的若干问题[J]. 玉林师范学院学报, 2007, 28(2): 94-100 |
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| 作者姓名： | 韦志明 李玉蓉 |
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| 作者单位： | 1. 玉林师范学院,政法系,广西,玉林,537000
2. 南昌市人民检察院,起诉科,江西,南昌,330006 |
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| 摘 要： | 挪用公款罪是指国家工作人员利用职务上的便利,挪用公款归个人使用,进行非法活动,或者挪用公款数额较大、进行营利活动,或者挪用公款数额较大、超过三个月未还的行为。在司法实践中,挪用公款罪的认定主要涉及到“挪用公款归个人使用”的理解、公款的范围、挪用公款的数额计算、挪用公款罪共犯的认定、挪用公款罪转化为贪污罪的认定等几个方面。
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| 关 键 词： | 挪用公款 使用 数额 共犯 |
| 文章编号： | 1004-4671（2007）02-0094-07 |
| 修稿时间： | 2007-01-30 |
The Identification of the Embezzling Crime |
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| WEI Zhi-ming,LI Yu-rong. The Identification of the Embezzling Crime[J]. Journal of Yulin Teachers College, 2007, 28(2): 94-100 |
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| Authors: | WEI Zhi-ming LI Yu-rong |
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| Affiliation: | 1.Lecturer Dept. of Politis and Law; Yulin Normal Uniersity;2.Assistant Procurator,Dept.of Accuse,Nanhang House Inspection,Nanchang,Jiangxi 330006 |
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| Abstract: | Embezzling crime refers that the clerks use the public money that is placed in his are to make profits or commit crime. In judicial practice, the identification of embezzling crime mainly includes: the understanding of "for one's own use", "the definition of the public", "the accounting of the public money", and "the identification of the conspirator", and "the identification of transformation from embezzling to bribe", etc. |
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| Keywords: | embezzle use amount conspirator |
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