摘要
新刑法中增设挪用资金罪是我国刑法分则规范的进一步发展和完善,这对保护在现代企业制度下成立的公司、企业或其他单位的财产所有权起到了非常重要的作用。但从司法实践来看,挪用资金罪的新情况、新特点也为刑法理论和司法认定提出了一些新问题。本文拟对挪用资金罪中的一些疑难问题进行探讨,以期有助于准确把握该罪。
The second penal code formally prescribes the crime of funds misappropriation clearly, but there are defects in legislation： the stipulations of the subject of the crime of funds misappropriation and crime establishment are not verbally clear and their extension is implicit; there is injustice in the enforcement practice frequently; and the conducts of misappropriating articles in organizations cannot be constrained effectively. The author expects to arouse the attention of the authoritative scholars to this aspect and therefore the attention of the legislators through the study on the crime of funds misappropriation and personal views.
出处
《南阳师范学院学报》
CAS
2009年第10期6-10,共5页
Journal of Nanyang Normal University
关键词
挪用资金
职务侵占
未遂
funds misappropriation
duty encroachment
attempted crime
