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所谓挪用公款罪与受贿罪的共存形态,是指国家工作人员在挪用公款时,索取或非法收受公款使用人给予财物的情形。根据相关司法解释,“因挪用公款索取、收受贿赂构成犯罪的,依照数罪并罚的规定处罚”。但此规定在刑法理论界和司法实务界引发了比较大的争议,许多学者对数罪并罚的处断原则提出了质疑,认为应当根据不同的情况选择不同的处罚方式。面对争议,关键在于厘清挪用公款罪中的谋利行为“谋取个人利益”与受贿罪中的谋利行为“为他人谋取利益”在二者中的构成要件地位与规范意义,如此才能科学解决在二者共存时如何选择处罚原则的问题。
The so-called coexistence of misappropriation of public funds crime and bribery crime refers to the case of the state staff claiming or illegally accepting the public money user to give property when misappropriating public funds. According to the relevant judicial interpretations, “for accepting public funds for embezzlement, accepting bribes constitutes a crime, the punishment shall be punished in accordance with the provisions of the parallel crimes.” However, this stipulation has caused much controversy in the field of criminal law and judicial practice. Many scholars have questioned the principle of punishing multiple crimes and concluded that different punishments should be chosen according to different situations. In the face of controversy, the crux lies in clarifying the status and normative significance of the profit-making act “seeking personal benefit ” in the crime of embezzlement of public funds and the profit-making act in the crime of accepting bribes "the interest of others Only in this way can we scientifically solve the problem of how to choose the principle of punishment when the two coexist.