【摘要】 现行刑法规定挪用公款后因客观原因不退还的不再以贪污罪论处 ,而将其作为挪用公款罪的一个加重处罚的情节。行为人主观上不想退还且实际上未还的 ,无论客观上能否归还都应以贪污罪定罪处罚。司法实践中对挪用公款数额巨大不退还的应当正确认定和处理。更多还原

【Abstract】 According to the current Criminal Law, misappropriating public funds and failing to return does not constitute the crime of corruption, but it stipulated as a plot of aggravating the punishment of the crime. This article holds that if a man does not want to return public funds and in fact fails to return, he shall be convicted of the crime of corruption no matter he is able to return or not. It is important in judicial practice to properly determine and deal with the occasion of misappropriating a huge amount of public funds without returning it.更多还原