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挪用公款用于虚假验资骗取公司登记的,应当认定为挪用公款进行营利活动,构成挪用公款罪。根据法律规定,挪用时间的长短不影响此类犯罪性质的认定;挪用公款数额巨大、已经退还的,应处五年以上有期徒刑。因此,挪用时间为一天以及挪用款项已退还的情况均已为立法规定所涵盖,属于挪用犯罪的常态,并非刑法第六十三条第二款中的“案件特殊情况”。除涉及国家和人民根本利益的特殊案件外,适用该条款予以减轻处罚的前提条件是,根据罪刑相适应原则,对被告人判处法定刑的最低刑还是过重的。而被告人将公款用于虚假验资本身,严重扰乱市场经济秩序。挪用公款数额又特别巨大,情节严重,具有较大的社会危害性,应当判处五年以上有期徒刑,不宜减轻处罚。
Misappropriation of public funds for false capital verification and fraud company registration shall be deemed as embezzlement of public funds for profit-making activities, constitute misappropriation of public funds. According to the law, the length of the embezzlement does not affect the identification of the nature of such crimes; if the misappropriation of public funds is huge and has been refunded, it shall be sentenced to not less than five years of fixed-term imprisonment. Therefore, one day of diversion and the refund of misappropriated funds are all covered by the legislative provisions and are the norm of embezzlement crime, not the “special case of the case” in the second paragraph of Article 63 of the Criminal Law. Except for special cases involving the fundamental interests of the country and the people, the prerequisite for mitigating the punishment by applying the article is that according to the principle of appropriate punishment for crimes, the minimum punishment for defendants in sentence of legal punishment is still too heavy. The defendant will be used for public funds false capital verification itself, seriously disrupting the market economic order. The amount of misappropriation of public funds is particularly huge. The circumstances are serious and have great social harmfulness. They should be sentenced to fixed-term imprisonment of not less than five years and should not reduce their penalties.