一、问题的提出客观处罚条件理论至其诞生之日起便一直饱受学者们的争议。近年来随着这一理论被介绍至我国,更是越来越受到刑法学者的关注,尤其关于其体系地位及性质争议甚多,而且仍处于不断博弈当中。~①有鉴于此,本文首先厘清对客观处罚条件体系定位及性质基本理解。对客观处罚条件体系定位及性质基本理解直接影响到后文挪用公款罪中公款实际用途的体系定位。~②其次,对被挪用的公款的实际用途(下文简称“公款实际用途”)在挪用公款 First, the issue raised Objective punishment theory to its birth date has been the subject of scholars’ controversy. In recent years, with the introduction of this theory to our country, it is more and more concerned by criminal law scholars, especially about the status and nature of its system, and it is still in continuous game. ~ ① In view of this, this article first clarifies the objective punishment conditions system positioning and basic understanding of the nature. The orientation and objective understanding of the conditions of the objective punishment conditions have a direct impact on the systematic positioning of the actual use of public funds in later embezzlement of public funds. Second, the actual use of the embezzled public funds (hereinafter referred to as “the actual use of public funds”) is followed by misappropriation of public funds