“挪-还序接型”多次挪用公款犯罪数额的计算标准——兼与张明楷教授商榷  

Calculation Standard for the Amount of Crimes of Misappropriation of Public Funds Repeatedly in a Circulating Way of“Misappropriation-Returning-Misappropriation”——Concurrently Discussion with Professor Zhang Mingkai

作　　者：魏昌东[1] Wei Changdong

机构地区：[1]上海社会科学院法学研究所,上海200020

出　　处：《政治与法律》2021年第7期64-79,共16页Political Science and Law

基　　金：国家社会科学基金重大项目“中国特色反腐败国家立法体系建设重大理论与现实问题研究”(项目编号:17ZDA135)的阶段性成果。

摘　　要：“挪-还序接型”多次挪用公款犯罪数额的计算标准,关涉刑罚的具体适用,司法实务中裁判规则的差异,酿生出“同案不同判”的严重问题。挪用公款罪的数额计算,并非简单的技术与方法问题,而是涉及数额犯、多次犯的基础理论问题,不能简单地将刑法在个别罪名中所规定的“数额累计计算原则”以注意规定的理据作为普适性规则。对于“挪-还序接型”多次挪用公款罪的数额计算,应当立足于法益内涵、损害判断识别标准及属性揭示的基础,着重考虑挪用型犯罪法益属性的特殊性,以及法益损害判断的不可累积性与法益的可恢复性特征,兼顾数额犯、多次犯的数额认定原理,坚持罪刑均衡原则的导向,合理评价具有法益恢复性行为的损害计算标准,将刑法对多次挪用公款行为全面评价的要求确定于“多次性”而非“累计性”之上。应当将“公款流失实际最大危险”标准作为犯罪数额的计算原则,并审慎处理不同挪用行为模式下的计算问题。The calculation standard for the amount of the crime of misappropriating public funds repeatedly in a circulating way of"Misappropriation-Returning-Misappropriation"relates to the specific application of penalties.It has caused serious problems of"different judgement in the same kind of cases"while the different judgement rules are applicable in judicial practice.The calculation of the amount of the crime of misappropriating public funds is not a simple technical and methodological issue,but a basic theoretical issue involving an amount-required offense and repeated offenses.The"accumulative amount calculation principle"stipulated in the criminal law for specific crimes cannot be simply used as a universal rule,on basis of the fact it is only a regulation for calling attention.The calculation of the amount of the crime of misappropriation of public funds repeatedly should be based on the connotation of legal interest,the identification and judgement standard of damage,and the attribute revelation,focusing on the particularity of the legal interest attribute of the misappropriating crime,the non-cumulability of the judgement of the legal interest damage and the recoverability of legal interest,taking into account the principle of determining the amount of amount-required offenses and repeated offenses,and sticking to the principle of balance between crimes and punishments,thus reasonably evaluating the damage calculation standards for acts of restoring legal interests,and putting the requirements for comprehensive evaluation are determined on"multiple times"rather than"cumulation".The standard of"the actual maximum risk of the loss of public funds"should be used as the calculation principle of the amount of crime,and the calculation under different modes of misappropriation should be handled carefully.

关 键 词：挪用公款罪 “挪-还序接型” 多次挪用 犯罪数额计算 

分 类 号：DF623[政治法律—刑法学]