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我国现行刑法虽对挪用公款罪客观方面明确做了规定,也出台了专门的司法解释和立法解释,但仍不足以完美解决司法实践中纷繁复杂的挪用公款案件,在对该罪的司法认定上仍然存有若干疑难问题需要进一步的厘清。文章旨在探寻挪用公款罪认定的司法实务中仍然存在不同程度困扰和混乱的若干疑难问题诸如挪用公款罪所侵犯的法益、“归个人使用”的定义、“挪而未用”的争点等并重新检讨出路,从而为适用于实务中提供更准确的指导。
Although the existing criminal law in our country explicitly stipulates the objective aspects of the crime of embezzlement of public funds and also promulgates specific judicial explanations and legislative explanations, it is still not enough to perfectly solve the complicated cases of misappropriation of public funds in judicial practice. On the judicial cognizance of the crime There are still some difficult problems that need further clarification. The purpose of this article is to find out some difficult problems such as embezzlement of public funds, “the definition of personal use”, "there is still some problems in the judicial practice of recognizing the misappropriation of public funds, Etc. and review the way out to provide more accurate guidance for their application in practice.