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多次挪用公款,以后次挪用款项归还前次挪用款项的挪用数额认定是司法实践中较为常见的一种复杂情形,相关司法解释规定“以案发时未还的实际数额认定”。但是,此解释与刑法罪刑均衡的基本原则存在诸多矛盾之处,学者及司法实务者从各种角度提出了不同的见解。事实上,对以后次挪用归还前次挪用公款行为的数额认定应当以罪刑均衡为标准,综合考虑挪用公款罪的不同行为方式。
Repeated misappropriation of public funds, the misappropriation of funds to repay the amount of misappropriation of the previous misappropriation of money is more common in judicial practice is a complex situation, the relevant provisions of judicial interpretation “to the actual amount of the crime was not yet recognized ”. However, there are many contradictions between this interpretation and the basic principles of the criminal law and penalty balance in criminal law. Scholars and judicial practitioners have put forward different opinions from various angles. In fact, the amount of the misappropriation of the previous embezzlement should be based on the standard of crime and penalty balance, considering different ways of committing the crime of embezzlement.