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刑法第二百七十二条中“挪用本单位资金归个人使用,数额较大,超过三个月未还”的三个月是指从挪用之日起到被害单位发现满三个月,还是从挪用之日到立案抑或到起诉时已满三个月。关于这“三个月”如何计算,法律规定较为模糊,实践中亦存有诸多分歧。而此时间点的界定,直接关系到挪用数额的认定,进而影响到挪用资金罪的定罪和量刑。本文将对该问题提出一些肤浅的看法。
Article 332 of the Criminal Law refers to the period from the date of appropriation to the discovery of the victim unit for three months after the appropriation of the funds of the unit for personal use and the large amount of money that has not been paid back in more than three months , Or from the date of appropriation until the filing or prosecution when the full three months. With regard to this “three months” calculation, the legal provisions are rather vague and there are many differences in practice. The definition of this point in time is directly related to the determination of the amount of diversion, thus affecting the conviction and sentencing of the crime of embezzlement. This article will put forward some superficial views on the issue.