挪用公款“归个人使用”的性质和含义在理论和实践中长期存在争议,直接关系到“挪而未用”和挪用公款供单位使用等问题的处理。“归个人使用”是挪用公款罪的主观要件,挪用公款罪的成立并不要求客观的使用行为;挪用公款罪关于具体用途的规定既是主观要件也是定罪要素;“归个人使用”的实质是归个人擅自支配,挪用公款供单位使用是挪用公款罪应有之义。 The nature and meaning of embezzlement and “personal use” are controversial in both theory and practice for a long time, and they are directly related to the handling of such problems as the use of public funds and the misappropriation of public funds. The principle of embezzlement of public funds does not require the objective use of conduct. The provision of embezzlement of public funds for specific purposes is both a subjective element and a conviction element. “” For personal use " The essence is to governed by individuals without authorization, misappropriation of public funds for the use of units is misappropriation of public funds should have meaning.