中国海洋大学学报（社会科学版）
中國海洋大學學報（社會科學版）
중국해양대학학보（사회과학판）
JOURNAL OF OCEAN UNIVERSITY OF CHINA(SOCIAL SCIENCES)
2015年
3期
102-111
,共10页
贪污罪%挪用公款罪%界限%竞合%非法占有目的
貪汙罪%挪用公款罪%界限%競閤%非法佔有目的
탐오죄%나용공관죄%계한%경합%비법점유목적
the crime of corruption%the crime of embezzlement of public funds%boundary%concur-rence
贪污罪与挪用公款罪构成要件间不是对立、排斥关系，而是包容、竞合关系；二罪之间的关键区别并非在于有无永久性非法占有的目的，而是类似于盗窃罪与不可罚的盗用行为之间的区别；具体而言，界定二罪应从挪用行为对于单位公款利用可能性的妨碍程度、挪用的金额、挪用的时间、挪用人本身的财力、公款的风险性等因素，进行综合判断；携款潜逃、平账、不入账等因素，只是判断的一种资料，不能绝对化；不管主观上是否想还，只要客观上没有还，就属于“不退还”；不管主观上是否想还，挪用公款数额较大不退还的，只需评价为挪用公款“情节严重”；挪用公款数额特别巨大不退还的，可以贪污罪判处死刑；不是自己控制支配下的公款，只可能成为贪污罪的对象。长期挪用公物的，应且能够以贪污罪定罪处罚。
貪汙罪與挪用公款罪構成要件間不是對立、排斥關繫，而是包容、競閤關繫；二罪之間的關鍵區彆併非在于有無永久性非法佔有的目的，而是類似于盜竊罪與不可罰的盜用行為之間的區彆；具體而言，界定二罪應從挪用行為對于單位公款利用可能性的妨礙程度、挪用的金額、挪用的時間、挪用人本身的財力、公款的風險性等因素，進行綜閤判斷；攜款潛逃、平賬、不入賬等因素，隻是判斷的一種資料，不能絕對化；不管主觀上是否想還，隻要客觀上沒有還，就屬于“不退還”；不管主觀上是否想還，挪用公款數額較大不退還的，隻需評價為挪用公款“情節嚴重”；挪用公款數額特彆巨大不退還的，可以貪汙罪判處死刑；不是自己控製支配下的公款，隻可能成為貪汙罪的對象。長期挪用公物的，應且能夠以貪汙罪定罪處罰。
탐오죄여나용공관죄구성요건간불시대립、배척관계，이시포용、경합관계；이죄지간적관건구별병비재우유무영구성비법점유적목적，이시유사우도절죄여불가벌적도용행위지간적구별；구체이언，계정이죄응종나용행위대우단위공관이용가능성적방애정도、나용적금액、나용적시간、나용인본신적재력、공관적풍험성등인소，진행종합판단；휴관잠도、평장、불입장등인소，지시판단적일충자료，불능절대화；불관주관상시부상환，지요객관상몰유환，취속우“불퇴환”；불관주관상시부상환，나용공관수액교대불퇴환적，지수평개위나용공관“정절엄중”；나용공관수액특별거대불퇴환적，가이탐오죄판처사형；불시자기공제지배하적공관，지가능성위탐오죄적대상。장기나용공물적，응차능구이탐오죄정죄처벌。
The relationship between the constitutive elements of the crime of corruption and the crime of embezzlement of public funds is not opposite and exclusive ,but inclusive and concurrent .The funda‐mental difference between the two crimes does not lie in their purpose of permanent illegal possession ,but similar to the distinction between theft and unpunished embezzlement .To define the two we should make a comprehensive judgment such as the degree to w hich the act of embezzlement impedes the use of public funds ,the amount of embezzlement ,the time of embezzlement ,the embezzler's financial resources ,and the risk of public funds .We should take into account such factors as absconding with public funds ,balan‐cing the books ,and not entering into the account book ,w hich is a kind of information to judge but not ab‐solute .Whether the money is returned subjectively ,as long as it is not returned objectively ,belongs to "non refundable";w hether the money is returned subjectively ,as long as there is a larger amount of misap‐propriation of public funds unreturned ,is considered as "serious"misappropriation of public funds ;a huge amount of misappropriation of public funds without being returned can be sentenced to death penalty with the crime of corruption .Whoever does not control public funds for his own use can only become the object of corruption crime .Long term of misappropriating public property should be convicted of the crime of cor‐ruption .
