论文部分内容阅读
本文通过分析证券从业人员透支炒股的行为，对如何界定这类犯罪进行了探讨。在证券从业人员透支炒股构成挪用公款犯罪的数额计算上，目前司法实践中存在三种不同方法，作者认为均有不足之处，并提出自己的主张：挪用公款总额为首次日终清算负净额（包括透支炒股的盈利）与之后每个清算过程（日）清算负净额的增加额的累加。作者还提出，应提高这类犯罪的“情节严重”数额起点。
This article discusses how to define such crimes by analyzing the behavior of securities practitioners overdraft stocks. There are three different methods in the current judicial practice in the calculation of the amount of crime of embezzlement of public funds by securities practitioners’ overdraft of stocks, and the author thinks there are some deficiencies and put forward his own opinion. The total amount of misappropriation of public funds is the net negative of the first day-end liquidation (Including the profitability of the overdraft stocks) and the subsequent increase in the net liquidation of each liquidation process (day). The author also suggested that the starting point for the “serious” circumstances of such crimes should be raised.