摘要
挪用公款转化贪污罪与挪用公款罪从客观上很难区分,主观方面的非法占有目的是区分两罪的关键。对于转化型贪污罪中非法占有目的的认定标准来说,理论上认为关键在于行为人主观上是否具有归还意思,而实践中则主要以行为人的客观表现来具体认定。无论是理论上的主观标准还是实践中的客观标准都存在一定的不足,对于转化型贪污罪中非法占有目的认定应坚持主客观相统一原则。
The crime of misappropriating public funds to convert corruption and misappropriation of public funds is objectively difficult to distinguish.The purpose of subjective illegal possession is the key to distinguishing between two crimes.For the criteria for the determination of the purpose of illegal possession in the crime of transformed corruption,the theory is that the key is whether the agent has the subjective meaning to return,while in practice,the key is the objective performance of the agent. There are certain deficiencies in both the subjective criteria in theory and the objective criteria in practice.For the purpose of illegal possession in the crime of transformed corruption,the principle of unity of subjectivity and objectivity should be adhered to.
作者
王充
孙诗艳
Chong Wang;Shiyan Sun(Jilin University,Changchun Jilin 130012)
出处
《警学研究》
2018年第5期27-32,共6页
Police Science Research
关键词
转化型贪污罪
挪用公款罪
非法占有目的
认定标准
Transformational crimes
Misappropriation of public funds crime
Purpose of illegal possession
Determination criteria
