【作者】 曾龙；

【导师】 邱兴隆；

【作者基本信息】 湘潭大学 ， 法律， 2002， 硕士

【摘要】 挪用公款罪作为严重的经济犯罪，在现阶段屡屡发生。由于挪用公款罪犯罪主体的特殊性和侵犯客体的复杂性，它已成为社会的一种腐败现象，严重地影响和损害公职活动的效力及党与政府的威信。尽管我国立法和司法机关一直把惩治挪用公款犯罪作为反腐败斗争的重要任务。但是，在社会主义计划经济向市场经济过渡的特殊时期，该类犯罪会常常出现一些新问题和新情况，针对这些新问题，虽然，最高人民法院和最高人民检察院（以下简称“两高”）在近年来先后作出了近十个司法解释，为司法实践解决了一些疑难问题。但形势的发展与立法技术滞后的矛盾总是相当突出，加之“两高”的司法解释在有些问题上前后互相矛盾，这也给理论界和司法实践带了一些困惑。为此，我国刑法理论界和司法实践部门对挪用公款的理论研究较为重视，先后也取得了一些很有价值的成果。作者作为一名来自实践部门的学生，在深入理解法律和司法解释的基础上，借鉴前人的研究成果，并运用所学的刑法学原理，对近年来在挪用公款案件中遇到的新问题，进行认真分析和研究，力图从找到解决问题的方案。更多还原

【Abstract】 The crime of misappropriating the public funds is a serious finacial crime, which happens frequently. It has become a social corruption because of its particular subject and complex object. As a result, the working efficiency and prestige of the ruling party and its government has been badly damaged. The legislative body and the judicial department have always been regarding punishing this kind of crime as an important part of the anti-corruption struggle. But during the changing period from the planned economy to the market economy, this kind of crime displays some new traits. And the Supreme People’s Court and the Supreme People’s Procuratorate (the "Supreme Two") have formulated several Judicial Interpretions to counter with them. But the conflict between the fast-changing life and the back-ward legislation is still critical. Adding to that, the Judicial Interpretions of the "Supreme Two" contradict to each other at some points. These caused much puzzlement to both the world of theory and the Judicial department. Consequently, the criminology scholars and the judicial department did a lot of research on this crime and gained some valuable achievements. As a student from the judicial department, I use these achievements for reference on the base of deep understanding of the law and the Judicial Interpretions and apply the criminology theories to analyse of the few characterstics of this crime, hoping to find some counter-measures.更多还原