出黑款平台

广西出黑款平台

当前位置:出黑款平台 > 工委工作 > 工委机关党建

【以案明纪释法】如何认定挪用公款罪与贪污罪的主观目的及转化

如何认定挪用公款罪与贪污罪的主观目的及转化

2019-06-21 15:15    来源:中国纪检监察报
分享 微信
微博 空间 qq
【字体: 打印

【DIANXINGANLI】

ZHANGMOU,MOUZHENZHENGFUGONGWUYUAN,ZHUYAOCONGSHIDANGJIANGONGZUO,FUZEGUANLIHEFAFANGDANGJIANJINGFEI。2016NIAN7YUE,GENJUXIANGGUANWENJIANYAOQIU,JINGLVXINGXIANGGUANSHOUXU,ZHANGMOUYIDANGJIANJINGFEIDEMINGYIZAIZHENCAIZHENGSUOZHIQUXIANJIN40WANYUAN,NIYONGYUFAFANGJICENGDANGZHIBUSHUJIBUTIEJIWEIWENKUNNANDANGYUAN。ZHANGMOUJIANGSHANGSHUQIANKUANCUNFANGYUZIJIBANGONGSHICHOUTILI,WEIANGUIDINGJISHIFAFANG。2016NIAN7YUEZHI11YUEQIJIAN,ZHANGMOULUXUCONGSHANGSHUQIANKUANZHONGNAQU37WANYUAN,YONGYUGOUMAICAIPIAO。HOUYOUYUDANGJIANJINGFEITUOYANFAFANGSHIJIANGUOZHANG,QUEKOUGUODA,JIAZHIDANWEILINGDAOCUICU,ZHANGMOUZIZHIWULIBUQUEFAFANG,SUIYU2016NIAN11YUEDIXIEDAIYUKUAN3WANYUANQIANTAOTASHENG。2019NIAN2YUE,ZHANGMOULUOWANG。JUZHANGMOUJIAODAI,QIBINGWUTANWUGONGKUANDEGUYI,ZHIXIANGZANSHINUOYONG,DAICAIPIAOZHONGJIANGHOUCHANGHAI,WULICHANGHAIBEIFAXIANCAIQIANTAO。

LINGCHAMING,ZHANGMOUMEIYUEGONGZI3500YUAN,WUQITASHOURU,YEWUQITAGERENCAICHAN。2016NIAN10YUE,PENGYOUYANGMOUCENGGUIHAIZHANGMOUJIEKUAN3WANYUAN,ZHANGMOUCAIPIAOZHONGJIANG1WANYUAN,ZHEIXIEQIANYONGYUGERENHUAXIAO。ZI2016NIAN7YUEZHILUOWANG,ZHANGMOUWEICHANGHAIBEIQISHIYONGDESHANGSHUGONGKUAN。

【FENQIYIJIAN】

BENANZHONG,ZHANGMOUZUOWEIZHENZHENGFUGONGWUYUAN,CONGSHIDANGJIANGONGZUO,FUYOUGUANLIHEFAFANGDANGJIANJINGFEIDEZHIQUAN,QIFEIFASHIYONGDANGJIANJINGFEIFUHELIYONGZHIWUZHIBIANDETIAOJIAN,YINCI,DUIQIGUOJIAGONGZUORENYUANSHENFENBINGWUZHENGYI。BENANDEZHENGYIZAIYU,ZHANGMOUDEXINGWEISHIGOUCHENGXINGFADI382TIAODI1KUANGUIDINGDETANWUZUIHAISHIGOUCHENGDI384TIAODI1KUANGUIDINGDENUOYONGGONGKUANZUI,YIHUOLIANGGEZUIMINGJUNGOUCHENG。ZHIYANZHI,RUHERENDINGZHANGMOUDEZHUGUANMUDEJIBENANSHIFOUCUNZAINUOYONGGONGKUANZHUANHUATANWUDEWENTI。

DIYIZHONGGUANDIAN(BIZHECHENGQIWEILIANGMUDELUN)RENWEI:GENJUZHANGMOUGONGSHU,QIYOUCAIPIAOZHONGJIANGHOUCHANGHAIGONGKUANDEYITU,KEJIANQIZAIFEIFASHIYONGGONGKUANZHICHUBINGWUFEIFAZHANYOUGONGKUANDEMUDE,JINYOUNUOYONGDEGUYI,DANGQIXIEYUKUANQIANTAOSHI,SHIJUYOUFEIFAZHANYOUGONGKUANMUDE,CISHI,QINUOYONGGONGKUANXINGWEIZHUANHUAWEITANWUXINGWEI。YOUCI,DUIZHANGMOUNUOYONG37WANYUANDEXINGWEIYINGDINGWEINUOYONGGONGKUANZUI,DUIXIEYUKUAN3WANYUANQIANTAODEXINGWEIYINGDINGWEITANWUZUI,SHUZUIBINGFA。

DIERZHONGGUANDIAN(BIZHECHENGQIWEIXISHOULUN)RENWEI:ZHANGMOUQICHUYOUCHANGHAIGONGKUANDEYITU,QUESHUNUOYONGGONGKUAN,ERFEITANWU,DANQIXIEYUKUANQIANTAOSHIZEBIAOXIANWEIFEIFAZHANYOUGONGKUANDEYITU,CISHIFEIFAZHANYOUGONGKUANDEYITUKEYIZHUISUDAOQUANAN,XISHOUQICHUDENUOYONGYITU,NUOYONGGONGKUANQUANBUZHUANHUAWEITANWU,GUZHANGMOUJINGOUCHENGTANWUYIZUI。

DISANZHONGGUANDIAN(BIZHECHENGQIWEIDANYIMUDELUN)RENWEI:ZHANGMOUDEXINGWEISHIYIGELIANGUANDEGUOCHENG,BUNENGJIANGQIJIANDANGELIEWEILIANGGEXINGWEIKANDAI,YINGCONGZHENGTISHANGBAWO,TONGSHI,BUNENGJINYIJUZHANGMOUDEGONGSHU,YINGZONGHEFENXIQIZHUKEGUANXINGWEI,RENDINGZHUGUANMUDE。BENANZHONG,ZHANGMOUJIWUCHANGHAINENGLIYIWUCHANGHAIXINGWEI,GUQICONGFEIFASHIYONGGONGKUANZHICHUJIJUYOUFEIFAZHANYOUZHIMUDE,GUZHANGMOUZISHIGOUCHENGTANWUZUI,BUCUNZAIZHUANHUADEWENTI。

【PINGXIYIJIAN】

BIZHEZANTONGDISANZHONGGUANDIAN。

BENANDEZHENGYI,JISHEJIFEIFAZHANYOUMUDERENDINGBIAOZHUNDEWENTI,YESHEJIFALVGUIFANSHIYONGDEWENTI。FENSHURUXIA:

YI、RENDINGBIAOZHUNZHIZHENG:FEIFAZHANYOUMUDERENDINGYINGZONGHEPANDUAN

CONGGUIFANCENGMIANFENXI,NUOYONGGONGKUANZUIQINHAIDEFAYISHIGONGGONGCAIWUDESHIYONGSHOUYIQUAN,TANWUZUIQINHAIDEFAYISHIGONGGONGCAIWUDESUOYOUQUAN,ERZHEDEZHUYAOQUBIEZAIYUXINGWEIRENSHIFOUJUYOUFEIFAZHANYOUGONGKUANMUDE。DANSHI,RUHERENDINGFEIFAZHANYOUGONGKUANMUDE,SHIJIANZHONGCHANGCUNWUQU。BIZHERENWEI,YINGJIANCHIZHUKEGUANXIANGTONGYIDEYUANZE,TONGPANKAOLVKEGUANXINGWEI、XINGWEIRENJINGJIZHUANGKUANG、GONGKUANFENGXIANZHUANGTAIJISHOUYICHUZHIDENGYINSU,ZONGHEFENXIPANDUAN,ERFEIJIANDANYIXINGWEIRENGONGSHUDEGERENYITUWEIDINGANGENJU。FOUZE,RURUOXINGWEIRENJUNXUANCHENGWUFEIFAZHANYOUGONGKUANMUDE,TANWUZUIJIWUSHIYONGYUDI。

PANDUANYINSUZHIYI:KEGUANXINGWEI。ZHUGUANMUDESHIRENDEXINLIHUODONG,XINLIHUODONGBIXUJIANZHIYIDINGKEGUANXINGWEI,FANGJUYOUXINGFAPINGJIAYIYI。ERXINLIHUODONGDEZHENSHINEIRONG,ZEWANGWANGFANYINGZAIKEGUANXINGWEISHANG。YINCI,KAOCHAXINGWEIRENZHUGUANMUDE,BIXUJIEHEQIKEGUANXINGWEI。JULIERYAN,RUGUOXINGWEIRENYOUBUFENGUIHAIKUANXIANGDEXINGWEIHUOZHEQIEHESHIJIDEJIHUA,ZEGENGNENGTIXIANQINUOYONGDEYITU;RUGUOXINGWEIRENCAIQUPINGZHANG、XIAOZHANGDENGYANSHIYINMANZHENGJUDEXINGWEI,ZEGENGNENGTIXIANQIFEIFAZHANYOUDEMUDE。BENANZHONG,ZHANGMOUQINTUNGONGKUANSHIYIGECHIXUDEGUOCHENG,SHIJIANZHANGDA4GEYUE,CAIQUFANFUDUOCI、ZHUJIANQINTUNDESHOUDUAN。ZAICIGUOCHENGZHONG,ZHANGMOUCAIPIAOZHONGJIANG1WANYUAN,PENGYOUYANGMOUXIANGQICHANGHAIJIEKUAN3WANYUAN,QIEZHANGMOUYIYOUGONGZISHOURULAIYUAN,DANQICONGWUGUIHAIFEIFASHIYONGGONGKUANZHIXINGWEI。CIHOU,ZHANGMOUZAIQIANTAOQIJIAN,YEWUGUIHAIGONGKUANDEXINGWEI。YINCI,YOUKEGUANXINGWEIGUANZHI,ZHANGMOUZISHIJIBIAOXIANCHUFEIFAZHANYOUZHIMUDE。

PANDUANYINSUZHIER:XINGWEIRENJINGJIZHUANGKUANG。GENJUPINGDENGSHIYONGXINGFAYUANZE,CAIFUDUOGUABUYINGCHENGWEIXINGWEIRENZAIXINGFASHANGBEIQUBIEDUIDAIDELIYOU。DANSHI,ZAICIKAOLIANGXINGWEIRENDEJINGJIZHUANGKUANG,MUDEXIFENXIXINGWEIRENZHUGUANYITU,FANGZHIXINGWEIRENLANYONGZHUGUANYITUKAITUOZUIXING,SHIZHISHANGSHIGENGHAODIJIANCHILEPINGDENGSHIYONGXINGFAZHIYUANZE。BENANZHONG,ZHANGMOUSUIYOUWENDINGSHOURULAIYUAN,DANCHUMEIYUEGONGZIWAIZAIWUQITACAICHAN,QIJINGJIZHUANGKUANGMINGXIANBUZUYIGUIHAI40WANYUANGONGKUAN。ZHANGMOUSUIGONGSHUYOUGUIHAIGONGKUANDEYITU,DANQIMINGZHIFEIFASHIYONGDEGONGKUANSHUEYUZISHENJINGJIZHUANGKUANGXUANSHUMINGXIANRENGZHIYIERWEI,JIANGGUIHAIGONGKUANDEXIWANGWANQUANJITUOYUCAIPIAOZHONGJIANGZHEIZHONGXIAOGAILVSHIJIAN,JIYIBIAOMINGQIJIANGGONGKUANJUWEIJIYOUDEZHUGUANGUYI。

PANDUANYINSUZHISAN:GONGKUANFENGXIANZHUANGTAIJISHOUYICHUZHI。DANDUKAOLIANGGONGKUANSUOCHUFENGXIANZHUANGTAISHANGNANZHENBIEXINGWEIRENZHUGUANYITU,BIXUJIEHEQITAYINSU,FANGJUYOUSHIZHIPANDUANYIYI。BENANZHONG,ZHANGMOUFEIFASHIYONGGONGKUANYONGYUGOUMAICAIPIAO,SHUYUSHEXINGXINGWEI,QUBIEYUJUYOUYIDINGSHOUYIDELICAITOUZIHUOJINGYINGXINGWEI,YICIJUYOUGAOFENGXIANDETOUZIHUIBAOXINGWEIZUOWEIWUFEIFAZHANYOUGONGKUANMUDEDEKANGBIANLIYOU,NANYICHENGLI。LINGWAI,ZHANGMOUGOUMAICAIPIAOGUOCHENGZHONG,YIYOUZHONGJIANG1WANYUANDESHOUYI,DANCAIPIAOZHONGJIANGHOUZHANGMOUWEIYONGCISHOUYIGUIHAIGONGKUAN,ERSHIYONGYUGERENHUAXIAO,QIKANGBIANSUOSHUZHIGUIHAIYITUGENBENWEIFUZHUXINGDONG,YOUCIYIBIAOMINGQIFEIFAZHANYOUGONGKUANZHIMUDE。

ZONGSHANG,LIANGMUDELUNYUXISHOULUNSHIZHISHANGGELIELEXINGWEIDEZHENGTIXING,BAZHENGTIXINGWEIFENWEILIANGGEJIEDUAN、QUFENLIANGGEMUDE,JUNYOUSHIPIANPO,BUZUQU。DANYIMUDELUNZEZAIZHENGTISHANGBAWOXINGWEIGUOCHENG,ZONGHEZHANGMOUKEGUANXINGWEI、JINGJIZHUANGKUANGDENGYINSUTANJIUQIZHENSHIYITU,JIBIANBUNENGRENDINGQIFEIFAZHANYOUGONGKUANDEZHIJIEGUYI,YINENGRENDINGQIJIANJIEGUYIZHICUNZAI,JIYOUNENGLIGUIHAIZEHAI,WUNENGLIGUIHAIZEBUHAI。ZHANGMOUDUIFAYIDEQINHAIJIEGUOYAOMECHIJIJIZHUIQIUDETAIDU,YAOMECHIFANGRENTAIDU,DANWULUNCHINAZHONGTAIDU,JUNJUYOUFEIFAZHANYOUGONGKUANDEZHUGUANMUDE。

ER、FALVGUIFANSHIYONGZHIZHENG:NUOYONGZHUANHUATANWUBINGFEIHANGAIQUANBUKUANXIANG

SUIRANBIZHEZANTONGDISANZHONGGUANDIAN,RENWEIZHANGMOUZISHIGOUCHENGTANWUZUI,BUCUNZAINUOYONGGONGKUANZUIZHUANHUAWEITANWUZUIDEWENTI,YEBUCUNZAISHUZUIDEWENTI,DANQIANLIANGZHONGGUANDIANGUANYUZHUANHUAWENTIDEZHENGYI,SHISHUFALVSHIYONGDEWENTI,YOUBIYAOLIQING。

GENJU1998NIANZUIGAORENMINFAYUANGONGBUSHISHIDE《GUANYUSHENLINUOYONGGONGKUANANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》(YIXIAJIANCHENG《NUOYONGGONGKUANJIESHI》)DILIUTIAOGUIDING,XIEDAINUOYONGDEGONGKUANQIANTAODE,YIZHAOXINGFADISANBAIBASHIERTIAO、DISANBAIBASHISANTIAODEGUIDINGDINGZUICHUFA。ANZHAOWENYIJIESHI,DUIXIEDAINUOYONGDEGONGKUANQIANTAODE,QUANANYINGZHUANHUAWEITANWUZUI,BUXUQUFENXIEDAIDEGONGKUANYUWEIXIEDAIDEGONGKUAN。KEJIAN,GAITIAOGUIDINGSHIJISHANGCAIQUDESHIXISHOULUN,JIXINGWEIRENYIDANXIEDAINUOYONGDEGONGKUANQIANTAO,QIFEIFAZHANYOUGONGKUANDEZHUGUANYITUQIANGHUA,XISHOUQIANMIANNUOYONGGONGKUANDEYITU,QUANANZHUANHUAWEITANWUZUI。ZHEIZHONGGUIDINGKANSIHELI,SHIZEDUIXINGWEIRENBUGONG。FANZUIHOUTAOBICHUFASHIRENZHIBENXING,XINGWEIRENXIEDAIGONGKUANQIANTAODE,DUIQIXIEDAIDEBUFENTUIDINGFEIFAZHANYOUMUDE,SHANGKELIJIE。DANDUIQIWEIXIEDAIDEBUFEN,YETUIDINGJUYOUFEIFAZHANYOUDEMUDE,ZEYOUBUDANGJIAZHONGXINGWEIRENZUIZEZHIXIAN。

JUCI,2003NIANZUIGAORENMINFAYUANGONGBUSHISHIDE《QUANGUOFAYUANSHENLIJINGJIFANZUIANJIANGONGZUOZUOTANHUIJIYAO》DIBATIAODUI《NUOYONGGONGKUANJIESHI》DILIUTIAOJINXINGLEXIUZHENG,MINGQUEXINGWEIREN“XIEDAINUOYONGDEGONGKUANQIANTAODE”,DUIQIXIEDAINUOYONGDEGONGKUANBUFEN,YITANWUZUIDINGZUICHUFA。YOUCIGUANZHI,GAITIAOGUIDINGCAIQULIANGMUDELUN,XIEDAINUOYONGDEGONGKUANQIANTAODE,BINGFEIQUANANZHUANHUAWEITANWUZUI,ERSHIXUYAOQUFENXIEDAIDEBUFENYUWEIXIEDAIDEBUFEN,DUIXIEDAIDEGONGKUANBUFEN,ZHUANHUAWEITANWUZUI;WEIXIEDAIDEGONGKUANBUFEN,RENGYINGRENDINGNUOYONGGONGKUANZUI。

XIANRAN,SHANGSHUFALVSHIYONGDEQIANTISHIXINGWEIRENSHOUXIANGOUCHENGNUOYONGGONGKUANZUI,ZAIYOUXIEDAINUOYONGDEGONGKUANQIANTAODEXINGWEI,CAIYOUZHUANHUASHIYONGDEKONGJIAN。BENANZHONG,ZHANGMOUZISHIJUYOUFEIFAZHANYOUGONGKUANDEMUDE,ZISHIGOUCHENGTANWUZUI,GUBUCUNZAIZHUANHUADEWENTI。

(ZUOZHELIPENGFEIDANWEI:XINANZHENGFADAXUE)