以“常识、常理、常情”为基本内核的合理性原则是刑事法治的基石,也是判断行为是否入罪的经验依据。据此,行为人为其他单位提前承兑银行承兑汇票的行为,不仅不符合挪用公款罪的构成要件,而且从常情来看也远未达到非得动用刑罚惩罚的程度,因而不应作为犯罪处理。 The principle of rationality based on “common sense, common sense, common sense ” is the cornerstone of the criminal law and the empirical basis for judging whether an act is criminalized. Accordingly, the act of accepting bank acceptance in advance for other units not only does not meet the constitutional requirements for misappropriating public funds but also falls far short of the penalty for using penalties, and therefore should not be dealt with as a crime.