摘要
贪污罪与挪用公款罪构成要件间不是对立、排斥关系,而是包容、竞合关系;二罪之间的关键区别并非在于有无永久性非法占有的目的,而是类似于盗窃罪与不可罚的盗用行为之间的区别;具体而言,界定二罪应从挪用行为对于单位公款利用可能性的妨碍程度、挪用的金额、挪用的时间、挪用人本身的财力、公款的风险性等因素,进行综合判断;携款潜逃、平账、不入账等因素,只是判断的一种资料,不能绝对化;不管主观上是否想还,只要客观上没有还,就属于"不退还";不管主观上是否想还,挪用公款数额较大不退还的,只需评价为挪用公款"情节严重";挪用公款数额特别巨大不退还的,可以贪污罪判处死刑;不是自己控制支配下的公款,只可能成为贪污罪的对象。长期挪用公物的,应且能够以贪污罪定罪处罚。
The relationship between the constitutive elements of the crime of corruption and the crime of embezzlement of public funds is not opposite and exclusive,but inclusive and concurrent.The fundamental difference between the two crimes does not lie in their purpose of permanent illegal possession,but similar to the distinction between theft and unpunished embezzlement.To define the two we should make a comprehensive judgment such as the degree to which the act of embezzlement impedes the use of public funds,the amount of embezzlement,the time of embezzlement,the embezzler's financial resources,and the risk of public funds.We should take into account such factors as absconding with public funds,balancing the books,and not entering into the account book,which is a kind of information to judge but not absolute.Whether the money is returned subjectively,as long as it is not returned objectively,belongs to 'non refundable';whether the money is returned subjectively,as long as there is a larger amount of misappropriation of public funds unreturned,is considered as 'serious' misappropriation of public funds;a huge amount of misappropriation of public funds without being returned can be sentenced to death penalty with the crime of corruption.Whoever does not control public funds for his own use can only become the object of corruption crime.Long term of misappropriating public property should be convicted of the crime of corruption.
出处
《中国海洋大学学报（社会科学版）》
CSSCI
2015年第3期102-111,共10页
Journal of Ocean University of China(Social Sciences)
基金
中国法学会2014年度部级法学研究课题"中国式的刑法竞合问题研究"(CLS2014D039)
关键词
贪污罪
挪用公款罪
界限
竞合
非法占有目的
the crime of corruption
the crime of embezzlement of public funds
boundary
concurrence
