挪用公款

Under this article , it"s pointed that based on the penal theory and analyzing the point of view to protect the public funds. This action should constitute the defalcation crime."

四对涉及股票的挪用公款罪的犯罪数额，司法实践中必须根据挪用公款的特点及股票能为携带者带来的利益和交易的特点进行分析和把握。

The forth part: Detail discussing and analyzing the difficult problems to define the defalcated amount in the judicatory practices.1 For the defalcation in many times.

第四部分，详细讨论分析了司法实践中挪用公款罪数额认定中存在的疑难问题：对于多次挪用公款的行为，现行司法解释只有原则性的规定。

Particularly the problem of amount counting in defalcation has not completely solved, neither by the penal legislation nor by the supreme procuratorial court and the Supreme Court. This article using the methods of, historical analysis, jurisprudential analysis , and the comparison , takes the amount of defalcation as the topic of study.

本文用历史分析、法学分析、比较分析的方法，以挪用公款罪的数额计算为研究主题，并结合司法实践，初步探讨挪用公款数额认定立法上和司法上存在的缺陷并提出从数额计算方面完善挪用公款罪的建议。

Specially in using should pay attention to the differenceIVbetween the purpose and uses.2 Under the circumstances for defalcation together. If the persons all have the specific principal part of status to defalcated together,the amount to defalcated together could be define as each persons defalcation.

挪用公款用于营利活动或非法活动的，应累计计算其挪用数额；用于其它活动的，应以案发时未还的数额来认定；多次挪用公款用于多种活动的，为了保护公款的所有权，应累计计算各项活动挪用的数额，比较立案标准从而确定如何定罪。

In judicatory practices, we must analyze and grasp the features in defalcation ,the interests for the holders and the featurnes for exchange.5 For the problem "defalcated but unuse ", in the judicatory practices.

三根据各种担保方式的特点不同，将公款用于保证时，债务人无力偿还债务时才构成挪用公款罪，而用于抵押和质押时，只要挪用的数额达到立案标准即构成挪用公款罪。

But for the using amount for each defalcator should take into consideration for their measurement in penalty. Etc.The person with the specific principal part of status ansd the persons without defalcated together and used by the person without the specific principal status ,The defalcator should be defined according to the different circumstances.3 According to the difference in different kinds of guarantee.

二共同挪用公款的情形下，对于均具备特定主体身份的人构成的共同犯罪，应以共同挪用的数额作为每个人的挪用数额，各共犯人的使用数额可作为量刑情节予以考虑；具备特定主体身份的人与不具备特定主体身份的人共同挪用公款后交与不具备特定主体身份的人使用时，对挪用人的认定应区分不同情况分别对待。

It request to define the defalcated amount must be unified with the defalcators subjective crime and objective situation.etc.

第三部分，提出认定挪用公款数额应遵循的原则：罪刑相适应原则，要求认定挪用公款数额必须与行为人的主观罪过及客观方面相统一；时效与犯罪构成相结合原则，要求首先明确挪用数额，进而确定其量刑幅度，明确其追诉期限；当时当地原则，要求认定挪用公款的数额以挪用行为时和挪用行为地的价值计算。

It is the direct object of crimes of misappropriates public funds that state functionaries can not encroach upon the right to the use and possession of specific property and the right to the use and possession of specific property itself.

挪用公款罪的直接客体应该是国家工作人员的职权行为对特定财产之占有使用权能的不可侵犯性和特定财产之占有使用权能本身。挪用公款罪的本质是&公款私用&。

Article 384 Any State functionary who, by taking advantage of his position, misappropriates public funds for his own use or for conducting illegal activities, or misappropriates a relatively large amount of public funds for profit-making activities, or misappropriates a relatively large amount of public funds and fails to return it after the lapse of three months, shall be guilty of misappropriation of public funds and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years.

第三百八十四条国家工作人员利用职务上的便利，挪用公款归个人使用，进行非法活动的，或者挪用公款数额较大、进行营利活动的，或者挪用公款数额较大、超过三个月未还的，是挪用公款罪，处五年以下有期徒刑或者拘役；情节严重的，处五年以上有期徒刑。

Through a study on legislation and enforcing the guilty of misappropriation of public funds from the Criminal Law and Supreme Court of judicature Act. Whoever misappropriate public funds fore private company is not for his own use. Why to misappropriate a huge, amount of public funds and fail to return it before the judgment of first sentence is not by objective cause.

本文从挪用公款罪的立法发展，根据刑法典对挪用公款罪的规定，对1998年最高人民法院关于该罪适用法律的司法解释中，关于挪用公款给私有公司的规定，以及对挪用公款数额巨大，在一审宣判前不能退还的时间界限规定，提出了不同看法。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。