【摘要】 挪用公款罪的许多理论和实践问题,一直备受理论与实务界的关注和争议。最高人民法院于1998年出台的司法解释,规定因受贿而挪用公款构成犯罪的,按数罪并罚处理。笔者对此持否定意见,认为因受贿而挪用公款仍属于单纯的一罪,不发生数罪并罚问题,并从行为的罪数性质、该解释的合理性分析、挪用公款罪的立法背景和立法例的比较等四个方面,提出了自己的理由与依据,以及对该行为从一重处断的主张。更多还原

【Abstract】 The theoretical and practical problems of misappropriation of public funds have attracted great attention and debate in the realm of theory as well as practical affairs.The legislative interpretation of the concerning issue conducted by the Supreme People’s Court in 1998 specified that the crime committed in the bribery through misappropriation of public funds should be dealt with as simultaneous punishment of numerous crimes.The author of the article holds a negative view towards it while insisting that such crime be considered to be single in essence without any violation of other crimes at the same time.In terms of the identification of the number of crimes,an analysis of the appropriateness of the above mentioned interpretation in 1998,the legislative background of the crime of misappropriation of public funds and a comparison different cases of legislation,this article,with its own theoretical basis,proposes a new standpoint that such crime must be disposed only as a single crime.更多还原