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刑法规定的挪用公款罪必须是挪用公款给个人使用，对于挪用公款给私营单位使用，目前仍然要按归个人使用来认定，这是由我国私营企业的经营现状决定的。人民法院判决变更公诉罪名的情况时有发生，变更罪名在总体上是法院行使审判权的应有含意，但变更罪名同时也要符合刑事诉讼的基本原理，维持诉讼结构的平衡，要受到一定的制约，特别是由轻罪名变更为重罪名时，应当注意维护被告方的辩护权。另外，本案对非法经营同类营业罪的认定也有特殊之处，那就是对无身份者利用有身份者的职务便利实施无身份者不能独立构成的犯罪应成立共同犯罪，作了理论探讨。
The embezzlement of public funds stipulated in the criminal law must be misappropriation of public funds for personal use. For misappropriation of public funds to private units, the crime still remains to be determined by individuals, which is determined by the current status of the operation of private enterprises in our country. The people’s court has decided that changing the charges of public prosecutions has occurred from time to time. The crime of alteration is, in general, the right of the court to exercise its judicial power. However, the offense of alteration must also comply with the basic principles of criminal procedure and maintain the balance of litigation structure. Restrictions, especially when changing from misdemeanor to felony charges, should pay attention to defending the defendant’s right of defense. In addition, the case of the illegal business of the same type of business finds that there are special characteristics, that is, the use of non-status of those who have the identity of the convenience of the implementation of non-identity can not constitute a separate crime should be set up a joint crime, made a theoretical discussion.