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在查处挪用公款案件中,发现有的当事人将公款挪用给名为全民或集体,而实为个人经济性质的企业和公司.这些企业和公司在企业法人登记时,未经有关部门批准,隐瞒真实情况,弄虚作假,在不具备全民所有制企业条件或集体所有制企业条件下,向工商机关出具假文件和假证明材料,骗取了全民企业或集体企业《营业执照》.经过详细审查,这些企业和公司,既不是全民所有制性质的企业,也不是集体所有制性质的企业,又不具备私营企业和个体工商户的条件.对这样的企业如何定性?能否认定为个人性质?存在着不同的认识.第一种意见认为:工商机关核发的《营业执照》上
In investigating cases of embezzlement of public funds, some parties were found to divert public funds to enterprises and companies that are collectively or collectively but in fact of an individual economic nature, and when these enterprises and companies register, without the approval of relevant departments, concealing the truth Situation and fraud, and false documents and falsified materials are issued to the industrial and commercial authorities without the conditions of the enterprises under the ownership of the whole people or fraudulently obtaining the “business license” of the state-owned enterprises or collective enterprises After careful examination, these enterprises and companies, Neither the enterprises owned by the whole people, nor the enterprises of the nature of collective ownership, nor the conditions of private enterprises and individual industrial and commercial households, there is a different understanding of how such enterprises can be characterized and their personal qualities can be identified. Opinion that: the business license issued by the “business license.”