论我国刑法中的挪用公款行为.pdfVIP

Abstract The behavior of embezzling public funds refers to the state personnel who takes advantage of his position to embezzle public funds for his own use. This behavior includes three conditions, they are taking advantage of one’s position, embezzling public funds and for the actor’s own use . Taking advantage of one’s position displayed as using the power within one’s duty, such as while the state personnel is in charge of, managing or operating or dealing with the public funds. At the same time, it can be performed as using the convenience which formed by the power within one’s duty, such as overstepping or abusing one’s power. Embezzling public funds means the actor violates the financial management system and changes the original use of public funds unauthorized. Violating the financial management system specifically expressed as going against the regulations about the principles, conditions and methods of the original use of public funds. Changing the original use of public funds unauthorized means the actor alters the original use of public funds privately without legal permission or approval. Embezzlement should be strictly distinguished from borrow or use, the behavior of embezzling without using should also be considered as embezzlement, too. For the actor’s own use involves the following circumstances: one is providing public funds to the actor himself, his relatives or friends or other natural persons for use; one is providing public funds to other units for use in the actor’s name; another is providing public funds to other units for use in the name of the actor’s unit as the actor’s personal decision for his personal gain. The objects of embezzlement are public funds