摘要
本文从司法实践的角度对挪用公款罪中公款使用人的共犯责任进行了探讨,并对使用人构成挪用公款罪共犯的条件及其刑事责任等进行论述,认为挪用公款罪中公款使用人只能是个人,私有公司、企业的所有者、经营管理者则可成为挪用公款罪的共犯。
The essay discusses the responsibility of public funds user as an accomplice in misappropriation of public funds from the angle of judicial practice. It is believed that public funds user can only be individual person in misappropriation of public funds. The owner or manager of a enterprise can be an accomplice of misappropriation of public funds. The essay also discusses the conditions in which the user of the funds can be regarded as an accomplice of misappropriation of public funds and his criminal responsibility, so as to remedy the deficiency of present judicial explanations and to direct judicial practice.
出处
《河南公安高等专科学校学报》
2002年第3期54-55,共2页
Journal of Henan Public Security Academy
