本文選題：挪用公款 + 歸個(gè)人使用　； 參考：《南昌大學(xué)》2014年碩士論文

【摘要】：挪用公款罪是一種常見的職務(wù)犯罪，從1988年1月全國(guó)人民代表大會(huì)常務(wù)委員會(huì)《關(guān)于懲治貪污罪賄賂罪的補(bǔ)充規(guī)定》第3條開始規(guī)定為犯罪以來，至今已經(jīng)有二十多年的司法實(shí)踐歷程。隨著經(jīng)濟(jì)的發(fā)展和實(shí)踐的深入，挪用公款罪逐漸呈現(xiàn)出多發(fā)性、復(fù)雜性等新特點(diǎn)，但是由于犯罪主體涉及領(lǐng)域廣泛，作案方式層出不窮等因素，無論是在法學(xué)理論界還是在司法實(shí)踐中都爭(zhēng)議較大。因此，，對(duì)挪用公款罪司法實(shí)務(wù)中若干疑難問題進(jìn)行研究和探討，有助于更好的認(rèn)定和打擊該種犯罪。 本文共分為四章:第一章，“歸個(gè)人使用”的認(rèn)定。通過梳理我國(guó)挪用公款罪有關(guān)“歸個(gè)人使用”的立法歷程，對(duì)“歸個(gè)人使用”的含義、類型和地位進(jìn)行了認(rèn)定；第二章，“挪而未用”的定性。評(píng)析了“挪而未用”的定性爭(zhēng)議，并對(duì)“挪而未用”是否構(gòu)成犯罪和犯罪形態(tài)進(jìn)行了分析；第三章，挪用公款罪數(shù)額認(rèn)定。針對(duì)司法實(shí)務(wù)中挪用公款的數(shù)額難以認(rèn)定的幾種情況，筆者根據(jù)罪刑法定原則提出了一些初步的建議，試圖厘清各種情形下數(shù)額的計(jì)算問題；第四章，挪用公款罪的轉(zhuǎn)化問題。結(jié)合案例著重從主觀方面分析了挪用公款罪轉(zhuǎn)化為貪污罪的三種情形，以更好地解決司法實(shí)踐中，由于挪用公款罪和貪污罪混淆不清而難以認(rèn)定的問題。
[Abstract]:The crime of misappropriation of public funds is a common duty crime. Since January 1988, when Article 3 of the standing Committee of the National people's Congress "Supplementary provisions on punishing the Crime of Corruption and bribery" began to establish as a crime, So far, there has been more than 20 years of judicial practice. With the development of economy and the deepening of practice, the crime of misappropriating public funds gradually presents many new features, such as complexity and so on. However, due to the wide range of subjects involved in the crime, the ways of committing crimes emerge in endlessly. Both in the field of legal theory and judicial practice are controversial. Therefore, it is helpful to better identify and crack down on this kind of crime by studying and discussing some difficult problems in the judicial practice of misappropriation of public funds. This article is divided into four chapters: the first chapter, the identification of "personal use". By combing the legislative course of the crime of misappropriating public funds in our country, the author determines the meaning, type and status of "belong to personal use"; the second chapter, the qualitative analysis of "moving without using". This paper analyzes the qualitative controversy of "moving without using", and analyzes whether "moving without using" constitutes crime and the form of crime; chapter three, the determination of the amount of the crime of misappropriation of public funds. In view of the difficult to identify the amount of misappropriated public funds in judicial practice, the author puts forward some preliminary suggestions according to the principle of legality, trying to clarify the calculation of the amount under various circumstances; the fourth chapter, the conversion of the crime of misappropriation of public funds. Combined with the case, this paper analyzes three cases of the crime of misappropriation of public funds into the crime of embezzlement in order to better solve the problem that the misappropriation of public funds and the crime of embezzlement are difficult to identify because of the confusion between the crime of misappropriation of public funds and the crime of embezzlement.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D924.392

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本文編號(hào)：1935499