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挪用公款罪是刑法规定的国家工作人员职务犯罪的一种,其侵犯的客体是国家工作人员职务行为的廉洁性和公款及特定款物的使用权。界定挪用公款罪的核心问题是如何认定“归个人使用”。我国最高司法机关和立法机关先后就“归个人使用”的含义作出了前后不同的解释,体现了刑事价值取向的变迁。司法实践中,应在坚持遵循立法解释的前提下,注意把握个人利益归属化基础和单位的财产独立基础。同时,建议立法解释将个人决定以单位名义将公款供其他非国有单位使用,没有谋取个人利益的行为认定为“挪用公款归个人使用”。
Misappropriation of public funds is criminal punishment of state employees as a job-related crimes, the object of their violation is the clean-up of state staff positions and behavior of public funds and the use of specific funds. Defining the core issue of embezzlement is how to identify “for personal use ”. China’s top judiciary and the legislature have made different explanations on the meaning of “returning to personal use ”, reflecting the changes in the orientation of criminal values. In judicial practice, we should pay attention to grasping the basis of the vested interests of individuals and the independent foundation of property under the premise of following the legislative interpretation. At the same time, it is suggested that the interpretation of the law will be personal decision to use public funds in the name of the unit for use by other non-state-owned entities, without seeking personal benefits as “misappropriation of public funds for personal use.”