单位非法套取、挪用、侵吞国家专项资金行为的刑法认定——以“张某伟非法套取国家助学金案”为例.docVIP

的、务实的方案。在具体的立法技术上，相比于旧罪改造可能带来的牵一发而动全身的诸多 弊端，另设新罪更具可操作性。具体而言，应当在《刑法》第 273 条“挪用特定款物罪”之 下增设“第 273 条之一”，即单位非法套取、挪用、侵吞国家专项资金罪对该类犯罪行为予 以法律规制。 关键词：单位犯罪；非法套取、挪用、侵吞；国家专项资金；罪刑法定原则 2 Abstract Countries have set up special funds aimed at effectively relieve strained local finances, and constantly improve peoples livelihood facilities, and actively promote the results of the reform of social sharing. Logically, according to the relevant units and individuals shall be properly managed to ensure that earmarking . However, the fact has repeatedly shown that these should serve the peoples livelihood in this field of construction of special funds are increasingly being eroded some units and individuals crazy , thus adversely affecting the national special fund fulfilling its functions , serious damage to peoples fundamental interests. For such a serious violation of the countrys financial management system, endangering national security special fund criminal acts , should strengthen the judicial disciplinary efforts. But confusing is that , in relation to the illegal taking , embezzlement , misappropriation of state special funds of crime , we often see is the units involved , rarely heard by the criminal liability related units . Well, the reasons behind what is ? Is a legislative oversight , judicial helplessness , or inadequate theoretical research ? Furthermore, we should take measures to improve how to close the French Open , to curb the further spread of such crimes ? With the above problems, this paper intends to obtain from the judicial practice , a typical case is cut through the qualitative differences between the cases discussed , showing the unit illegally taking , embezzlement , misappropriation of state special funds to conduct an objective existence in practice judicial confusion , then explore and analyze their causes, and on this basis to propose a preliminary solution or perfect views . This paper is divided into five parts, a total of about 25,000 words. Article