【摘要】 所谓挪用公款罪与受贿罪的共存形态,是指国家工作人员在挪用公款时,索取或非法收受公款使用人给予财物的情形。根据相关司法解释,"因挪用公款索取、收受贿赂构成犯罪的,依照数罪并罚的规定处罚"。但此规定在刑法理论界和司法实务界引发了比较大的争议,许多学者对数罪并罚的处断原则提出了质疑,认为应当根据不同的情况选择不同的处罚方式。面对争议,关键在于厘清挪用公款罪中的谋利行为"谋取个人利益"与受贿罪中的谋利行为"为他人谋取利益"在二者中的构成要件地位与规范意义,如此才能科学解决在二者共存时如何选择处罚原则的问题。更多还原

【Abstract】 The coexistence form of the crime of misappropriating public funds and the bribery crime refers to the situation that a state functionary extorts or illegally accepts money or property from any public funds user when misappropriating the public funds. According to relevant judicial interpretation, "If one extorts and accepts another person’s bribe when he misappropriates public funds, he should be given combined punishment for the two crimes". However, this provision triggers considerable controversy in the criminal law circle and the judicial practice circle, and many scholars querying the principle of combined punishment hold the opinion that different punishment should be chosen under different circumstances. In the face of controversy, the key is to clarify which factual content is fully evaluated in the crime of misappropriating public funds and the bribery crime, and ascertain the position of the constitutive requirements and the normative significance of the two benefit-seeking behaviors: "figure for self-interest" and "seek gains for others", and finally provides a scientific principle of punishment.更多还原