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从一个真实案例出发,阐明“平帐”与否不能成为区别贪污罪与挪用公款罪的唯一标准,在此基础上提出一套相对客观的标准判断行为人有无非法占有故意,以期对司法实践有所裨益。
From a real case, it is clarified that “flat account ” or not can not be the only criterion for distinguishing between embezzlement and misappropriation of public funds, on the basis of which a set of relatively objective criteria is proposed to judge whether or not an actor intentionally possesses illegitimate possession Judicial practice is helpful.