论文部分内容阅读
挪用公款罪数额计算是刑法分则规定的个罪中最难认定也是争议最大的一种,其根源在于现行刑法和相关司法解释将挪用公款归个人使用的具体用途(三种不同的使用方式)以不同的数额和时间的组合构成不同的定罪条件,而且数额“较大”、“巨大”直接影响量刑轻重。这种复杂的犯罪构成加上复杂的现实情况,使挪用公款罪的数额计算复杂化,其计算标准亦存在很大争议。本文着重探讨挪用公款罪数额计算问题。为方便起见,本文所举案例,“数额较大”的起点均为1万元,“数额巨大”的起点为15万元,挪用公款进行非法活动的立案标准为5000元。
The calculation of the amount of embezzlement is the most difficult and the most controversial one of the crimes stipulated in the Criminal Law. The root cause lies in the specific uses (three different ways of using) of embezzlement of public funds for personal use under the current criminal law and relevant judicial interpretations. Different combinations of the amount and time constitute different conviction conditions, and the amount of “larger”, “huge” directly affects the severity of sentencing. This complex composition of crime, combined with the complicated reality, complicates the calculation of the amount of misappropriation of public funds. There is also great controversy regarding its calculation criteria. This article focuses on the calculation of the crime of misappropriating public funds. For the sake of convenience, the cases cited in this paper start with a starting point of 10,000 yuan and a starting point of 150,000 yuan. The starting standard for embezzlement of public funds for illegal activities is 5,000 yuan.