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浅析挪用公款罪的几个实务问题
引用本文:赵军,彭志刚,许晓娟.浅析挪用公款罪的几个实务问题[J].江西财经大学学报,2009(1):80-84.
作者姓名:赵军  彭志刚  许晓娟
作者单位:1. 北京师范大学,北京,100875
2. 中国社会科学院,北京,100836
摘    要:基于有关挪用公款的刑法规定和司法解释,对于挪用非特定款物的公物是否构成挪用公款罪,应当区分对等.同时,对集体挪用公款究责机制的建立,对多次挪用公款的数额认定标准等诸多问题均应准确适当.

关 键 词:挪用公物  集体  司法适用

Some Practical Issues about Embezzlement of Public Funds
ZHAO Jan,PENG zhi-gang,xu xiao-juan.Some Practical Issues about Embezzlement of Public Funds[J].Journal of Jiangxi University of Finance and Economics,2009(1):80-84.
Authors:ZHAO Jan  PENG zhi-gang  xu xiao-juan
Institution:1.Beijing Normal University;Beijing 100875;2.The Chinese Academy of Social Sciences;Beijing 100836;China
Abstract:Based on the relevant provisions of the Criminal Law and judicial interpretation of embezzlement of public funds,embezzlement of unspecific public properties shall receive separate treatment.Meanwhile,it should be proper and right to build accountability mechanism for collective embezzlement and define the amount of public funds in case of repeated embezzlements.
Keywords:embezzlement of public properties  collective  judicial practices  
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