【內容提要】

　　多次(ci)(ci)(ci)挪(nuo)用(yong)(yong)(yong)公(gong)款并且“挪(nuo)新(xin)還(huan)舊”的(de)(de)，“挪(nuo)新(xin)”的(de)(de)用(yong)(yong)(yong)途就是直接(jie)(jie)予以(yi)“還(huan)舊”，未創設新(xin)的(de)(de)公(gong)款流失危(wei)險，犯(fan)罪(zui)數(shu)額(e)以(yi)案發時未還(huan)的(de)(de)實際(ji)數(shu)額(e)認定(ding)。已經構成犯(fan)罪(zui)的(de)(de)，歸(gui)還(huan)情(qing)節不影響定(ding)罪(zui)。如果(guo)多次(ci)(ci)(ci)挪(nuo)用(yong)(yong)(yong)公(gong)款且后次(ci)(ci)(ci)被挪(nuo)出的(de)(de)公(gong)款未直接(jie)(jie)用(yong)(yong)(yong)于(yu)歸(gui)還(huan)前次(ci)(ci)(ci)挪(nuo)用(yong)(yong)(yong)的(de)(de)公(gong)款，而是先用(yong)(yong)(yong)于(yu)非法活動(dong)、營利(li)活動(dong)或(huo)其他活動(dong)，之(zhi)后再(zai)用(yong)(yong)(yong)來歸(gui)還(huan)前次(ci)(ci)(ci)挪(nuo)用(yong)(yong)(yong)款的(de)(de)，此時挪(nuo)用(yong)(yong)(yong)公(gong)款用(yong)(yong)(yong)途應根據客觀的(de)(de)使用(yong)(yong)(yong)性質來判(pan)斷，其中(zhong)構成犯(fan)罪(zui)的(de)(de)，犯(fan)罪(zui)數(shu)額(e)應累計(ji)計(ji)算。

　　【基本案情】

　　杜(du)(du)某(mou)，A市B區甲公(gong)(gong)(gong)司(si)(si)(si)(si)（國有公(gong)(gong)(gong)司(si)(si)(si)(si)）總經理(li)(li)。2020年10月(yue)，杜(du)(du)某(mou)的親屬張某(mou)為解決其實際控制(zhi)的乙公(gong)(gong)(gong)司(si)(si)(si)(si)資金周轉(zhuan)困難(nan)，找(zhao)杜(du)(du)某(mou)籌借(jie)1600萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)，杜(du)(du)某(mou)應允。2020年11月(yue)，杜(du)(du)某(mou)利用(yong)擔任甲公(gong)(gong)(gong)司(si)(si)(si)(si)總經理(li)(li)的職務便(bian)利，擅(shan)自決定(ding)以預先支付購(gou)貨款(kuan)的方式挪(nuo)用(yong)甲公(gong)(gong)(gong)司(si)(si)(si)(si)公(gong)(gong)(gong)款(kuan)1000萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)至(zhi)(zhi)乙公(gong)(gong)(gong)司(si)(si)(si)(si)賬(zhang)戶，供乙公(gong)(gong)(gong)司(si)(si)(si)(si)經營(ying)使用(yong)。2020年12月(yue)，杜(du)(du)某(mou)又擅(shan)自決定(ding)挪(nuo)用(yong)甲公(gong)(gong)(gong)司(si)(si)(si)(si)公(gong)(gong)(gong)款(kuan)1600萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)至(zhi)(zhi)乙公(gong)(gong)(gong)司(si)(si)(si)(si)賬(zhang)戶，并安排張某(mou)同日(ri)將(jiang)其中(zhong)1000萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)還至(zhi)(zhi)甲公(gong)(gong)(gong)司(si)(si)(si)(si)用(yong)于歸(gui)還前次挪(nuo)用(yong)款(kuan)，剩余600萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)由張某(mou)用(yong)于乙公(gong)(gong)(gong)司(si)(si)(si)(si)日(ri)常經營(ying)。2021年1月(yue)、4月(yue)、8月(yue)，杜(du)(du)某(mou)分(fen)別自籌資金向甲公(gong)(gong)(gong)司(si)(si)(si)(si)歸(gui)還500萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)、500萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)、600萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)。2022年1月(yue)甲案發。

　　【分歧意見】

　　本案中，對(dui)于(yu)杜(du)某的行為(wei)是否構成挪用公款罪以及(ji)犯罪數額(e)如何計算，存(cun)在三種(zhong)不同意見。

　　第(di)一種(zhong)意見(jian)認為(wei)：杜某(mou)行為(wei)不(bu)構成挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)罪。其(qi)兩(liang)次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)且用(yong)(yong)(yong)(yong)第(di)二次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)歸還(huan)(huan)第(di)一次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)，屬于“挪(nuo)(nuo)新還(huan)(huan)舊”，按照最高人民法院《關于審(shen)理挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)案(an)(an)件(jian)具體應(ying)用(yong)(yong)(yong)(yong)法律若干問題的(de)解釋》（以下(xia)簡稱《解釋》）第(di)四條(tiao)“多次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)，并以后(hou)次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)公(gong)(gong)(gong)款(kuan)歸還(huan)(huan)前(qian)次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)公(gong)(gong)(gong)款(kuan)，挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)數(shu)額以案(an)(an)發時未(wei)還(huan)(huan)的(de)實(shi)際數(shu)額認定”之規定，鑒于其(qi)在(zai)案(an)(an)發前(qian)已將所挪(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)公(gong)(gong)(gong)款(kuan)全部歸還(huan)(huan)，案(an)(an)發時未(wei)還(huan)(huan)的(de)實(shi)際數(shu)額為(wei)0元，杜某(mou)行為(wei)不(bu)構成挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)罪。

　　第二(er)種意見認(ren)為(wei)：杜(du)(du)某(mou)行為(wei)構成挪(nuo)用(yong)公(gong)款罪(zui)，犯罪(zui)數額(e)應將(jiang)兩(liang)次挪(nuo)用(yong)公(gong)款數額(e)累(lei)計相(xiang)加，為(wei)2600萬(wan)元(yuan)。杜(du)(du)某(mou)于2020年11月、12月先后兩(liang)次利用(yong)職務之便挪(nuo)用(yong)公(gong)款1000萬(wan)元(yuan)和1600萬(wan)元(yuan)至其親屬公(gong)司(si)，均(jun)屬于挪(nuo)用(yong)公(gong)款數額(e)較大、進行營利活(huo)動，構成挪(nuo)用(yong)公(gong)款罪(zui)既遂，犯罪(zui)數額(e)累(lei)計計算，歸還部分均(jun)不(bu)予以扣(kou)除。

　　第三種意(yi)見認為：杜某行為構成(cheng)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)罪，犯(fan)罪數(shu)(shu)額(e)(e)為實際處于(yu)(yu)公(gong)(gong)款(kuan)(kuan)流失危(wei)險(xian)狀態(tai)的(de)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)進行營利(li)(li)活動的(de)數(shu)(shu)額(e)(e)，即兩次(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)數(shu)(shu)額(e)(e)總(zong)和(he)(he)扣(kou)除用(yong)(yong)(yong)(yong)(yong)后次(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)款(kuan)(kuan)歸(gui)還前次(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)款(kuan)(kuan)的(de)數(shu)(shu)額(e)(e)，為1600萬(wan)(wan)元。杜某第一次(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)1000萬(wan)(wan)元和(he)(he)第二次(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)1600萬(wan)(wan)元中的(de)600萬(wan)(wan)元至乙(yi)公(gong)(gong)司(si)供(gong)其親屬(shu)(shu)經營使用(yong)(yong)(yong)(yong)(yong)，屬(shu)(shu)于(yu)(yu)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)數(shu)(shu)額(e)(e)較大、進行營利(li)(li)活動，成(cheng)立(li)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)罪既遂，應累計計入犯(fan)罪數(shu)(shu)額(e)(e)。另(ling)外，考慮(lv)到第二次(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)的(de)用(yong)(yong)(yong)(yong)(yong)于(yu)(yu)歸(gui)還前次(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)款(kuan)(kuan)的(de)1000萬(wan)(wan)元，實際上當(dang)日(ri)就歸(gui)還單位(wei)，可視同為并(bing)未脫離單位(wei)控制、未處于(yu)(yu)流失危(wei)險(xian)中，不(bu)計入犯(fan)罪數(shu)(shu)額(e)(e)。

　　【意見分析】

　　本案中，筆者同意(yi)第三種意(yi)見(jian)。具體分(fen)析如下(xia)：

　　一(yi)、從(cong)法益損害角度看，挪用(yong)公(gong)款(kuan)犯罪數額(e)的認定應(ying)以(yi)公(gong)款(kuan)流失危險為判斷標準

　　挪用公(gong)(gong)(gong)款(kuan)(kuan)罪(zui)保護的(de)(de)(de)(de)法(fa)(fa)益(yi)主(zhu)要是公(gong)(gong)(gong)款(kuan)(kuan)的(de)(de)(de)(de)占有權(quan)、使用權(quan)、收益(yi)權(quan)，其(qi)侵(qin)害公(gong)(gong)(gong)款(kuan)(kuan)的(de)(de)(de)(de)本質特征(zheng)體現(xian)在(zai)使公(gong)(gong)(gong)款(kuan)(kuan)脫(tuo)離(li)單位的(de)(de)(de)(de)控制和處(chu)于(yu)流失(shi)危(wei)險之(zhi)中。這(zhe)正(zheng)是挪用公(gong)(gong)(gong)款(kuan)(kuan)行(xing)為應(ying)當受到刑事處(chu)罰的(de)(de)(de)(de)實質理由(you)。換言之(zhi)，挪用公(gong)(gong)(gong)款(kuan)(kuan)罪(zui)的(de)(de)(de)(de)法(fa)(fa)益(yi)損害識別標準是公(gong)(gong)(gong)款(kuan)(kuan)流失(shi)危(wei)險，犯(fan)罪(zui)數(shu)額應(ying)為實質上脫(tuo)離(li)單位控制、處(chu)于(yu)流失(shi)危(wei)險中的(de)(de)(de)(de)數(shu)額。在(zai)多次挪用公(gong)(gong)(gong)款(kuan)(kuan)不(bu)予歸還的(de)(de)(de)(de)情形下，每次挪用行(xing)為都(dou)創設了新(xin)的(de)(de)(de)(de)公(gong)(gong)(gong)款(kuan)(kuan)流失(shi)危(wei)險，隨著(zhu)挪用次數(shu)的(de)(de)(de)(de)增加，所造(zao)成(cheng)的(de)(de)(de)(de)法(fa)(fa)益(yi)損害風(feng)(feng)險不(bu)斷累(lei)積擴大，理應(ying)承擔風(feng)(feng)險累(lei)積的(de)(de)(de)(de)責任，犯(fan)罪(zui)數(shu)額累(lei)計(ji)(ji)計(ji)(ji)算。

　　但在多次挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)公款(kuan)且“挪(nuo)(nuo)(nuo)新(xin)還舊(jiu)(jiu)”情(qing)形下，我(wo)們要結合(he)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)公款(kuan)的實際用(yong)(yong)(yong)途正確理解“挪(nuo)(nuo)(nuo)新(xin)還舊(jiu)(jiu)”。“挪(nuo)(nuo)(nuo)新(xin)還舊(jiu)(jiu)”情(qing)形下，“挪(nuo)(nuo)(nuo)新(xin)”的用(yong)(yong)(yong)途就(jiu)是直(zhi)接(jie)予以“還舊(jiu)(jiu)”，未(wei)創設(she)新(xin)的公款(kuan)流失危(wei)險(xian)。但如果后次被(bei)挪(nuo)(nuo)(nuo)出的公款(kuan)未(wei)直(zhi)接(jie)用(yong)(yong)(yong)于(yu)歸還前次挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)的公款(kuan)，而(er)是全部或者部分先用(yong)(yong)(yong)于(yu)非法活(huo)動(dong)(dong)、營利活(huo)動(dong)(dong)或其(qi)他活(huo)動(dong)(dong)，之后再用(yong)(yong)(yong)來歸還前次挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)款(kuan)的，那就(jiu)不屬于(yu)或者不完全屬于(yu)“挪(nuo)(nuo)(nuo)新(xin)還舊(jiu)(jiu)”情(qing)形，此時挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)公款(kuan)用(yong)(yong)(yong)途應根據客觀(guan)的使用(yong)(yong)(yong)性(xing)質(zhi)來判斷，其(qi)中構成犯(fan)罪(zui)的，犯(fan)罪(zui)數(shu)額應累計計算。

　　因(yin)此，在“挪(nuo)(nuo)(nuo)新還(huan)(huan)(huan)舊(jiu)”情形下，由于(yu)后(hou)(hou)(hou)次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)公款(kuan)(kuan)直(zhi)(zhi)(zhi)接(jie)用(yong)(yong)(yong)(yong)于(yu)歸(gui)還(huan)(huan)(huan)前次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)公款(kuan)(kuan)，法益損害風險并(bing)(bing)非一直(zhi)(zhi)(zhi)處于(yu)累加(jia)狀態(tai)，行(xing)為(wei)人用(yong)(yong)(yong)(yong)后(hou)(hou)(hou)次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)(kuan)歸(gui)還(huan)(huan)(huan)前次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)(kuan)，屬(shu)于(yu)拆東墻補西墻，后(hou)(hou)(hou)次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)該部(bu)分公款(kuan)(kuan)被挪(nuo)(nuo)(nuo)出后(hou)(hou)(hou)隨即(ji)又回(hui)到了本單(dan)(dan)位(wei)，實(shi)際上并(bing)(bing)未(wei)(wei)脫離單(dan)(dan)位(wei)控制、沒有創設新的(de)公款(kuan)(kuan)流失危險。整體來看(kan)，“挪(nuo)(nuo)(nuo)新還(huan)(huan)(huan)舊(jiu)”情形下，處于(yu)流失危險狀態(tai)的(de)公款(kuan)(kuan)數額，限于(yu)“挪(nuo)(nuo)(nuo)新還(huan)(huan)(huan)舊(jiu)”后(hou)(hou)(hou)實(shi)際上未(wei)(wei)歸(gui)還(huan)(huan)(huan)的(de)部(bu)分，因(yin)此不包括用(yong)(yong)(yong)(yong)后(hou)(hou)(hou)次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)(kuan)歸(gui)還(huan)(huan)(huan)前次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)(kuan)的(de)數額。比如，行(xing)為(wei)人第一次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)公款(kuan)(kuan)1000萬元(yuan)(yuan)進行(xing)營利活動后(hou)(hou)(hou)，第二次(ci)(ci)(ci)又挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)公款(kuan)(kuan)1000萬元(yuan)(yuan)并(bing)(bing)直(zhi)(zhi)(zhi)接(jie)全部(bu)用(yong)(yong)(yong)(yong)于(yu)歸(gui)還(huan)(huan)(huan)前次(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)(kuan)，“挪(nuo)(nuo)(nuo)新”直(zhi)(zhi)(zhi)接(jie)用(yong)(yong)(yong)(yong)于(yu)“還(huan)(huan)(huan)舊(jiu)”，此時(shi)處于(yu)流失危險狀態(tai)的(de)公款(kuan)(kuan)數額仍為(wei)1000萬元(yuan)(yuan)，犯罪數額為(wei)1000萬元(yuan)(yuan)。

　　刑法第(di)三(san)(san)百八(ba)十四(si)條按照風(feng)險(xian)大小(xiao)區分了(le)挪(nuo)用(yong)公(gong)(gong)款(kuan)(kuan)歸個人使用(yong)的(de)三(san)(san)種用(yong)途類型，分別(bie)為(wei)(wei)挪(nuo)用(yong)公(gong)(gong)款(kuan)(kuan)進行(xing)非(fei)法活動(dong)(dong)(dong)（即(ji)“非(fei)法活動(dong)(dong)(dong)型”），挪(nuo)用(yong)公(gong)(gong)款(kuan)(kuan)數(shu)額較(jiao)大、進行(xing)營(ying)利活動(dong)(dong)(dong)（即(ji)“營(ying)利活動(dong)(dong)(dong)型”），和挪(nuo)用(yong)公(gong)(gong)款(kuan)(kuan)數(shu)額較(jiao)大、超過三(san)(san)個月未還(huan)(huan)（即(ji)“其他(ta)活動(dong)(dong)(dong)型”）。上述三(san)(san)種挪(nuo)用(yong)公(gong)(gong)款(kuan)(kuan)用(yong)途的(de)法益損(sun)害及公(gong)(gong)款(kuan)(kuan)流失(shi)危(wei)險(xian)程度不同，由重到輕順序為(wei)(wei)非(fei)法活動(dong)(dong)(dong)型>營(ying)利活動(dong)(dong)(dong)型>其他(ta)活動(dong)(dong)(dong)型。其中，非(fei)法活動(dong)(dong)(dong)型和營(ying)利活動(dong)(dong)(dong)型挪(nuo)用(yong)公(gong)(gong)款(kuan)(kuan)行(xing)為(wei)(wei)，對(dui)公(gong)(gong)款(kuan)(kuan)的(de)侵害主要來自(zi)資金(jin)虧(kui)損(sun)風(feng)險(xian)，與(yu)挪(nuo)用(yong)時間長短(duan)無關；其他(ta)活動(dong)(dong)(dong)型挪(nuo)用(yong)公(gong)(gong)款(kuan)(kuan)行(xing)為(wei)(wei)，法益損(sun)害程度與(yu)前二者相(xiang)比(bi)相(xiang)對(dui)較(jiao)輕，對(dui)公(gong)(gong)款(kuan)(kuan)的(de)侵害還(huan)(huan)要考(kao)慮挪(nuo)用(yong)時間問題，只有(you)超過三(san)(san)個月未還(huan)(huan)的(de)部分才(cai)認(ren)定為(wei)(wei)存在流失(shi)危(wei)險(xian)。

　　本案中(zhong)，杜某(mou)(mou)第(di)一次挪(nuo)用(yong)(yong)公(gong)(gong)款(kuan)(kuan)1000萬(wan)(wan)元(yuan)(yuan)(yuan)(yuan)給乙(yi)公(gong)(gong)司(si)經(jing)營(ying)(ying)使(shi)用(yong)(yong)和(he)第(di)二次挪(nuo)用(yong)(yong)公(gong)(gong)款(kuan)(kuan)600萬(wan)(wan)元(yuan)(yuan)(yuan)(yuan)給乙(yi)公(gong)(gong)司(si)經(jing)營(ying)(ying)使(shi)用(yong)(yong)，都屬于挪(nuo)用(yong)(yong)公(gong)(gong)款(kuan)(kuan)數額較大、進行(xing)營(ying)(ying)利活動；而第(di)二次挪(nuo)用(yong)(yong)款(kuan)(kuan)中(zhong)用(yong)(yong)于歸還第(di)一次挪(nuo)用(yong)(yong)款(kuan)(kuan)的1000萬(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，被挪(nuo)出后隨即歸還至甲公(gong)(gong)司(si)，實際(ji)上(shang)未(wei)脫離單位控制(zhi)、未(wei)增(zeng)加(jia)公(gong)(gong)款(kuan)(kuan)流失危險。杜某(mou)(mou)兩次挪(nuo)用(yong)(yong)公(gong)(gong)款(kuan)(kuan)后，實際(ji)處于流失危險狀態的公(gong)(gong)款(kuan)(kuan)數額為(wei)1000萬(wan)(wan)元(yuan)(yuan)(yuan)(yuan)+600萬(wan)(wan)元(yuan)(yuan)(yuan)(yuan)=1600萬(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，故其犯罪數額為(wei)1600萬(wan)(wan)元(yuan)(yuan)(yuan)(yuan)。

　　然而，假如杜某將第(di)二次(ci)挪(nuo)(nuo)用(yong)(yong)的(de)1600萬(wan)(wan)(wan)元(yuan)全(quan)部用(yong)(yong)于(yu)乙公司經營(ying)，之后又用(yong)(yong)賺的(de)錢歸(gui)還(huan)第(di)一次(ci)挪(nuo)(nuo)用(yong)(yong)的(de)1000萬(wan)(wan)(wan)元(yuan)，那么第(di)二次(ci)挪(nuo)(nuo)用(yong)(yong)公款(kuan)1600萬(wan)(wan)(wan)元(yuan)的(de)用(yong)(yong)途(tu)全(quan)部為進行營(ying)利(li)活動，兩(liang)次(ci)挪(nuo)(nuo)用(yong)(yong)公款(kuan)均(jun)成立犯罪(zui)既(ji)遂，此(ci)時，犯罪(zui)數(shu)額(e)(e)應為兩(liang)次(ci)挪(nuo)(nuo)用(yong)(yong)公款(kuan)進行營(ying)利(li)活動數(shu)額(e)(e)的(de)總和，即2600萬(wan)(wan)(wan)元(yuan)。至于(yu)是(shi)用(yong)(yong)第(di)二次(ci)挪(nuo)(nuo)用(yong)(yong)款(kuan)賺的(de)錢還(huan)是(shi)其自籌資金(jin)歸(gui)還(huan)，都不影(ying)響(xiang)犯罪(zui)金(jin)額(e)(e)的(de)認定。

　　二、按照(zhao)罪(zui)責刑相(xiang)適應原(yuan)則，“挪(nuo)新還(huan)舊(jiu)型”多次挪(nuo)用公款犯罪(zui)數額以案發時未還(huan)數額認(ren)定

　　關于(yu)(yu)多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)公(gong)款(kuan)(kuan)犯(fan)罪數(shu)額(e)如何認(ren)(ren)定(ding)的(de)(de)(de)(de)問題，《解釋》第四條(tiao)規定(ding)了(le)兩種計(ji)(ji)(ji)算(suan)方式，“多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)公(gong)款(kuan)(kuan)不(bu)(bu)(bu)還，挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)公(gong)款(kuan)(kuan)數(shu)額(e)累(lei)計(ji)(ji)(ji)計(ji)(ji)(ji)算(suan)；多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)公(gong)款(kuan)(kuan)，并以后次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)的(de)(de)(de)(de)公(gong)款(kuan)(kuan)歸(gui)還前次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)的(de)(de)(de)(de)公(gong)款(kuan)(kuan)，挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)公(gong)款(kuan)(kuan)數(shu)額(e)以案發時未(wei)還的(de)(de)(de)(de)實(shi)際(ji)數(shu)額(e)認(ren)(ren)定(ding)”。也就是(shi)說，多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)且(qie)不(bu)(bu)(bu)還的(de)(de)(de)(de)累(lei)計(ji)(ji)(ji)計(ji)(ji)(ji)算(suan)，多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)且(qie)系“挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)新”用(yong)(yong)(yong)于(yu)(yu)“還舊(jiu)(jiu)(jiu)”的(de)(de)(de)(de)，以案發時未(wei)還數(shu)額(e)認(ren)(ren)定(ding)。這(zhe)(zhe)是(shi)基于(yu)(yu)兩種情(qing)況下，主(zhu)觀惡性和(he)社會危(wei)害(hai)(hai)性的(de)(de)(de)(de)不(bu)(bu)(bu)同而做的(de)(de)(de)(de)區分。與(yu)(yu)多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)不(bu)(bu)(bu)還相比，多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)且(qie)“挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)新”用(yong)(yong)(yong)于(yu)(yu)“還舊(jiu)(jiu)(jiu)”的(de)(de)(de)(de)主(zhu)觀惡性和(he)危(wei)害(hai)(hai)后果顯然較輕，不(bu)(bu)(bu)累(lei)計(ji)(ji)(ji)計(ji)(ji)(ji)算(suan)犯(fan)罪數(shu)額(e)符合罪責刑相適應(ying)原則。從主(zhu)觀上(shang)看，挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)公(gong)款(kuan)(kuan)行(xing)(xing)為(wei)人(ren)(ren)無(wu)非法(fa)占有(you)公(gong)款(kuan)(kuan)的(de)(de)(de)(de)目的(de)(de)(de)(de)，多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)且(qie)“挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)新”用(yong)(yong)(yong)于(yu)(yu)“還舊(jiu)(jiu)(jiu)”的(de)(de)(de)(de)行(xing)(xing)為(wei)本身恰恰體現(xian)了(le)行(xing)(xing)為(wei)人(ren)(ren)存(cun)在“歸(gui)還”的(de)(de)(de)(de)本意；從客觀上(shang)看，用(yong)(yong)(yong)后次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)款(kuan)(kuan)歸(gui)還前次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)款(kuan)(kuan)的(de)(de)(de)(de)，雖(sui)然是(shi)用(yong)(yong)(yong)單位公(gong)款(kuan)(kuan)填補了(le)此前挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)的(de)(de)(de)(de)虧空，但實(shi)際(ji)上(shang)并沒有(you)新增對(dui)公(gong)款(kuan)(kuan)的(de)(de)(de)(de)不(bu)(bu)(bu)法(fa)侵(qin)害(hai)(hai)，這(zhe)(zhe)與(yu)(yu)只挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)不(bu)(bu)(bu)還畢竟有(you)所不(bu)(bu)(bu)同。因此，我們不(bu)(bu)(bu)能(neng)完全無(wu)視行(xing)(xing)為(wei)人(ren)(ren)主(zhu)動做出的(de)(de)(de)(de)積極行(xing)(xing)為(wei)，也不(bu)(bu)(bu)應(ying)對(dui)未(wei)處于(yu)(yu)累(lei)加狀態的(de)(de)(de)(de)風險作出累(lei)計(ji)(ji)(ji)計(ji)(ji)(ji)算(suan)犯(fan)罪數(shu)額(e)的(de)(de)(de)(de)否定(ding)性評價。

　　對于(yu)如何理解(jie)(jie)(jie)(jie)《解(jie)(jie)(jie)(jie)釋(shi)》第(di)四(si)條(tiao)規(gui)定(ding)，可參(can)照最高人(ren)民法院《刑(xing)事審判參(can)考》第(di)356號指(zhi)導案(an)例（馮安華、張(zhang)高祥(xiang)挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)案(an)）指(zhi)導精神，理解(jie)(jie)(jie)(jie)司法解(jie)(jie)(jie)(jie)釋(shi)的(de)(de)(de)(de)上述規(gui)定(ding)，要注意三(san)個問題：一是挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)時間以(yi)(yi)挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)達到構成犯罪的(de)(de)(de)(de)標(biao)準那天開始計(ji)算(suan)。二是解(jie)(jie)(jie)(jie)釋(shi)規(gui)定(ding)的(de)(de)(de)(de)“案(an)發(fa)時未還(huan)(huan)(huan)(huan)的(de)(de)(de)(de)實際(ji)數(shu)額(e)”，實際(ji)上是指(zhi)案(an)發(fa)時行(xing)(xing)為人(ren)挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)總額(e)扣除已“挪(nuo)(nuo)新還(huan)(huan)(huan)(huan)舊”的(de)(de)(de)(de)數(shu)額(e)，不(bu)能簡單(dan)理解(jie)(jie)(jie)(jie)為如果(guo)案(an)發(fa)時行(xing)(xing)為人(ren)全還(huan)(huan)(huan)(huan)了(le)就不(bu)定(ding)罪。三(san)是正確認定(ding)“以(yi)(yi)后(hou)(hou)次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)(de)(de)(de)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)歸還(huan)(huan)(huan)(huan)前(qian)次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)的(de)(de)(de)(de)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)”的(de)(de)(de)(de)情形(xing)。如行(xing)(xing)為人(ren)第(di)一次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)5萬元，第(di)二次又挪(nuo)(nuo)用(yong)(yong)(yong)(yong)了(le)5萬元，挪(nuo)(nuo)用(yong)(yong)(yong)(yong)5萬元以(yi)(yi)后(hou)(hou)不(bu)是挪(nuo)(nuo)用(yong)(yong)(yong)(yong)后(hou)(hou)次還(huan)(huan)(huan)(huan)前(qian)次，而(er)是挪(nuo)(nuo)用(yong)(yong)(yong)(yong)以(yi)(yi)后(hou)(hou)做生意，賺了(le)錢后(hou)(hou)把(ba)前(qian)面那次挪(nuo)(nuo)用(yong)(yong)(yong)(yong)款(kuan)(kuan)(kuan)(kuan)還(huan)(huan)(huan)(huan)了(le)。這種情況挪(nuo)(nuo)用(yong)(yong)(yong)(yong)公(gong)(gong)款(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)數(shu)額(e)還(huan)(huan)(huan)(huan)是要累計(ji)計(ji)算(suan)，因為他是通過賺來的(de)(de)(de)(de)錢還(huan)(huan)(huan)(huan)前(qian)一次，不(bu)屬于(yu)拆東墻補西(xi)墻的(de)(de)(de)(de)情形(xing)，其(qi)主觀惡(e)性與社會危害(hai)性與《解(jie)(jie)(jie)(jie)釋(shi)》第(di)四(si)條(tiao)規(gui)定(ding)的(de)(de)(de)(de)情形(xing)有(you)較大差別(bie)，數(shu)額(e)應(ying)當累計(ji)計(ji)算(suan)。

　　因(yin)此(ci)，對于《解釋》第四(si)條(tiao)規定(ding)不能僅按照字(zi)面含義機械適用，而(er)要(yao)結合(he)(he)立法本意(yi)作出實質(zhi)性解釋，準確把(ba)握挪(nuo)用公款的實際用途、是否歸還、歸還時間(jian)等因(yin)素對具體個案的行(xing)為本質(zhi)進(jin)行(xing)實質(zhi)合(he)(he)理性的判斷。

　　如前(qian)所述，“挪(nuo)(nuo)(nuo)新(xin)(xin)還(huan)(huan)舊型”多(duo)次(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)犯罪數(shu)(shu)(shu)額(e)(e)(e)(e)為(wei)(wei)(wei)案(an)發(fa)時(shi)未還(huan)(huan)的(de)(de)(de)實際(ji)(ji)數(shu)(shu)(shu)額(e)(e)(e)(e)=挪(nuo)(nuo)(nuo)用(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)的(de)(de)(de)總(zong)額(e)(e)(e)(e)-已“挪(nuo)(nuo)(nuo)新(xin)(xin)還(huan)(huan)舊”的(de)(de)(de)數(shu)(shu)(shu)額(e)(e)(e)(e)。為(wei)(wei)(wei)了準確認(ren)定(ding)(ding)犯罪數(shu)(shu)(shu)額(e)(e)(e)(e)，此處“挪(nuo)(nuo)(nuo)用(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)的(de)(de)(de)總(zong)額(e)(e)(e)(e)”，應理解為(wei)(wei)(wei)多(duo)次(ci)(ci)實施挪(nuo)(nuo)(nuo)用(yong)行為(wei)(wei)(wei)所挪(nuo)(nuo)(nuo)出(chu)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)的(de)(de)(de)全(quan)部(bu)數(shu)(shu)(shu)額(e)(e)(e)(e)，既包(bao)(bao)括(kuo)脫離單位控制、存在流失危(wei)險(xian)的(de)(de)(de)數(shu)(shu)(shu)額(e)(e)(e)(e)，也包(bao)(bao)括(kuo)已歸(gui)還(huan)(huan)至單位、不(bu)存在流失危(wei)險(xian)的(de)(de)(de)數(shu)(shu)(shu)額(e)(e)(e)(e)；“挪(nuo)(nuo)(nuo)新(xin)(xin)還(huan)(huan)舊”的(de)(de)(de)數(shu)(shu)(shu)額(e)(e)(e)(e)，應理解為(wei)(wei)(wei)直接用(yong)后(hou)次(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)款(kuan)(kuan)(kuan)歸(gui)還(huan)(huan)前(qian)次(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)款(kuan)(kuan)(kuan)的(de)(de)(de)數(shu)(shu)(shu)額(e)(e)(e)(e)，不(bu)包(bao)(bao)括(kuo)除“挪(nuo)(nuo)(nuo)新(xin)(xin)還(huan)(huan)舊”外的(de)(de)(de)其他歸(gui)還(huan)(huan)數(shu)(shu)(shu)額(e)(e)(e)(e)，否(fou)則(ze)可能會出(chu)現案(an)發(fa)前(qian)還(huan)(huan)清公(gong)(gong)(gong)款(kuan)(kuan)(kuan)就不(bu)定(ding)(ding)罪的(de)(de)(de)荒謬情形(xing)。具體到本案(an)中，杜(du)某挪(nuo)(nuo)(nuo)用(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)的(de)(de)(de)犯罪數(shu)(shu)(shu)額(e)(e)(e)(e)（即案(an)發(fa)時(shi)未還(huan)(huan)的(de)(de)(de)實際(ji)(ji)數(shu)(shu)(shu)額(e)(e)(e)(e)）=第(di)(di)一次(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)1000萬(wan)元+第(di)(di)二(er)次(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)1600萬(wan)元-用(yong)第(di)(di)二(er)次(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)款(kuan)(kuan)(kuan)歸(gui)還(huan)(huan)第(di)(di)一次(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)款(kuan)(kuan)(kuan)的(de)(de)(de)1000萬(wan)元=1600萬(wan)元。可見(jian)，該種計算方式與(yu)前(qian)文(wen)按(an)照公(gong)(gong)(gong)款(kuan)(kuan)(kuan)流失危(wei)險(xian)標準認(ren)定(ding)(ding)犯罪數(shu)(shu)(shu)額(e)(e)(e)(e)殊途同歸(gui)。

　　三(san)、挪用公款已(yi)構(gou)成犯罪的(de)，案發(fa)前(qian)歸還情(qing)節不影(ying)響定(ding)罪

　　我國(guo)刑法對挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)罪(zui)(zui)(zui)的(de)(de)(de)犯(fan)(fan)罪(zui)(zui)(zui)構(gou)成(cheng)(cheng)(cheng)要(yao)(yao)件選擇(ze)了數(shu)(shu)額犯(fan)(fan)及(ji)“用(yong)(yong)途中心主義”模式，并將挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)歸個人使(shi)用(yong)(yong)分為(wei)三種類(lei)型(xing)(xing)(xing)，各種類(lei)型(xing)(xing)(xing)的(de)(de)(de)犯(fan)(fan)罪(zui)(zui)(zui)成(cheng)(cheng)(cheng)立(li)條件不盡相同。這對準確認定多次挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)及(ji)“挪(nuo)(nuo)新還(huan)(huan)(huan)舊型(xing)(xing)(xing)”的(de)(de)(de)犯(fan)(fan)罪(zui)(zui)(zui)數(shu)(shu)額提出了更高的(de)(de)(de)要(yao)(yao)求(qiu)。其中，“非(fei)法活(huo)動型(xing)(xing)(xing)”和“營利活(huo)動型(xing)(xing)(xing)”挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)成(cheng)(cheng)(cheng)立(li)犯(fan)(fan)罪(zui)(zui)(zui)在(zai)符合(he)數(shu)(shu)額要(yao)(yao)求(qiu)的(de)(de)(de)情況(kuang)下，不受(shou)挪(nuo)(nuo)用(yong)(yong)時(shi)間和是否歸還(huan)(huan)(huan)的(de)(de)(de)限制；“其他(ta)活(huo)動型(xing)(xing)(xing)”挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)在(zai)符合(he)數(shu)(shu)額要(yao)(yao)求(qiu)的(de)(de)(de)情況(kuang)下，只有超過三個月未(wei)還(huan)(huan)(huan)的(de)(de)(de)才(cai)構(gou)成(cheng)(cheng)(cheng)犯(fan)(fan)罪(zui)(zui)(zui)，認定犯(fan)(fan)罪(zui)(zui)(zui)數(shu)(shu)額時(shi)還(huan)(huan)(huan)需(xu)要(yao)(yao)考慮歸還(huan)(huan)(huan)時(shi)間問題。另外，根據司法解釋，“非(fei)法活(huo)動型(xing)(xing)(xing)”挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)達三萬元以上即(ji)成(cheng)(cheng)(cheng)立(li)犯(fan)(fan)罪(zui)(zui)(zui)，而“營利活(huo)動型(xing)(xing)(xing)”和“其他(ta)活(huo)動型(xing)(xing)(xing)”挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)行(xing)(xing)為(wei)入罪(zui)(zui)(zui)，則(ze)要(yao)(yao)滿足(zu)挪(nuo)(nuo)用(yong)(yong)數(shu)(shu)額為(wei)五萬元以上的(de)(de)(de)“數(shu)(shu)額較大”標(biao)準。一(yi)旦挪(nuo)(nuo)用(yong)(yong)公(gong)款(kuan)(kuan)行(xing)(xing)為(wei)滿足(zu)刑法規(gui)定的(de)(de)(de)犯(fan)(fan)罪(zui)(zui)(zui)構(gou)成(cheng)(cheng)(cheng)要(yao)(yao)件即(ji)成(cheng)(cheng)(cheng)立(li)犯(fan)(fan)罪(zui)(zui)(zui)，后續歸還(huan)(huan)(huan)情節不能抵消挪(nuo)(nuo)用(yong)(yong)行(xing)(xing)為(wei)的(de)(de)(de)入罪(zui)(zui)(zui)，只能作為(wei)量刑情節予以考慮。

　　本案中，杜(du)某(mou)答應幫其(qi)親屬解決公(gong)(gong)(gong)司資金(jin)周轉困難(nan)問題，于(yu)(yu)2020年(nian)11月(yue)(yue)和(he)12月(yue)(yue)先后(hou)兩(liang)次(ci)(ci)利(li)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)職(zhi)務便利(li)，擅自決定(ding)(ding)(ding)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)甲公(gong)(gong)(gong)司公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)1000萬(wan)(wan)(wan)元(yuan)(yuan)和(he)600萬(wan)(wan)(wan)元(yuan)(yuan)供其(qi)親屬公(gong)(gong)(gong)司經營(ying)(ying)(ying)(ying)使(shi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)，符合全(quan)(quan)國人(ren)(ren)大常委(wei)會《關(guan)于(yu)(yu)〈中華人(ren)(ren)民共(gong)和(he)國刑法〉第(di)三百八十四(si)條(tiao)第(di)一(yi)(yi)款(kuan)(kuan)(kuan)(kuan)的(de)(de)解釋(shi)》中規(gui)定(ding)(ding)(ding)的(de)(de)“以個人(ren)(ren)名義將公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)供其(qi)他單位使(shi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)”挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)歸個人(ren)(ren)使(shi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)之(zhi)情形。另外(wai)，根據《解釋(shi)》第(di)二條(tiao)第(di)二款(kuan)(kuan)(kuan)(kuan)“挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)給他人(ren)(ren)使(shi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)……明(ming)知(zhi)使(shi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)人(ren)(ren)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)于(yu)(yu)營(ying)(ying)(ying)(ying)利(li)活(huo)動(dong)或者非法活(huo)動(dong)的(de)(de)，應當認(ren)定(ding)(ding)(ding)為(wei)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)人(ren)(ren)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)進(jin)行(xing)(xing)營(ying)(ying)(ying)(ying)利(li)活(huo)動(dong)或者非法活(huo)動(dong)”之(zhi)規(gui)定(ding)(ding)(ding)，杜(du)某(mou)對其(qi)親屬張(zhang)某(mou)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)于(yu)(yu)營(ying)(ying)(ying)(ying)利(li)活(huo)動(dong)系(xi)主觀明(ming)知(zhi)，能夠認(ren)定(ding)(ding)(ding)其(qi)本人(ren)(ren)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)進(jin)行(xing)(xing)營(ying)(ying)(ying)(ying)利(li)活(huo)動(dong)，兩(liang)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)行(xing)(xing)為(wei)均獨立成罪(zui)且(qie)既(ji)遂，犯罪(zui)金(jin)額(e)累計為(wei)1600萬(wan)(wan)(wan)元(yuan)(yuan)。至于(yu)(yu)杜(du)某(mou)2020年(nian)12月(yue)(yue)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)1000萬(wan)(wan)(wan)元(yuan)(yuan)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)歸還(huan)前(qian)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)款(kuan)(kuan)(kuan)(kuan)的(de)(de)行(xing)(xing)為(wei)，如前(qian)所述(shu)不(bu)(bu)計入犯罪(zui)數額(e)，但不(bu)(bu)影響第(di)一(yi)(yi)次(ci)(ci)挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)1000萬(wan)(wan)(wan)元(yuan)(yuan)進(jin)行(xing)(xing)營(ying)(ying)(ying)(ying)利(li)活(huo)動(dong)行(xing)(xing)為(wei)入罪(zui)。即使(shi)杜(du)某(mou)后(hou)來在案發前(qian)已將所挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)全(quan)(quan)部歸還(huan)，也不(bu)(bu)影響以挪(nuo)(nuo)(nuo)(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)(kuan)(kuan)罪(zui)追(zhui)究其(qi)刑事責任，無論(lun)歸還(huan)時間是(shi)否在三個月(yue)(yue)以內都不(bu)(bu)影響犯罪(zui)金(jin)額(e)的(de)(de)認(ren)定(ding)(ding)(ding)。

　　但是，假如杜(du)(du)某(mou)(mou)2020年(nian)12月(yue)第(di)(di)二次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)1600萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)，除“挪(nuo)(nuo)(nuo)新(xin)還(huan)(huan)舊(jiu)”之外，將剩余的(de)600萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)用(yong)(yong)(yong)(yong)(yong)于(yu)(yu)除非法(fa)活動(dong)和(he)營(ying)利(li)活動(dong)外的(de)其他活動(dong)，那么判斷該部分挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)行(xing)為是否入罪就要關注事(shi)后歸(gui)還(huan)(huan)的(de)時(shi)間及數額(e)(e)(e)了。其中(zhong)，杜(du)(du)某(mou)(mou)于(yu)(yu)2021年(nian)1月(yue)（第(di)(di)二次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)的(de)次(ci)(ci)(ci)(ci)月(yue)）用(yong)(yong)(yong)(yong)(yong)自籌(chou)(chou)資金(jin)歸(gui)還(huan)(huan)了500萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)，因不(bu)滿足“超過(guo)三(san)(san)個(ge)月(yue)未還(huan)(huan)”的(de)入罪標(biao)準(zhun)，應從(cong)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)犯(fan)罪數額(e)(e)(e)中(zhong)扣除，故(gu)“其他活動(dong)型”挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)犯(fan)罪數額(e)(e)(e)為600萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)-500萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)=100萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)；而其在2021年(nian)4月(yue)和(he)8月(yue)（超過(guo)了三(san)(san)個(ge)月(yue)）用(yong)(yong)(yong)(yong)(yong)自籌(chou)(chou)資金(jin)歸(gui)還(huan)(huan)剩余公(gong)(gong)(gong)款(kuan)(kuan)行(xing)為，不(bu)影(ying)響定(ding)罪及犯(fan)罪數額(e)(e)(e)認定(ding)。此時(shi)，按(an)照(zhao)公(gong)(gong)(gong)款(kuan)(kuan)流(liu)失危險標(biao)準(zhun)計(ji)算，杜(du)(du)某(mou)(mou)犯(fan)罪數額(e)(e)(e)=第(di)(di)一次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)進行(xing)營(ying)利(li)活動(dong)的(de)1000萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)+第(di)(di)二次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)進行(xing)其他活動(dong)的(de)100萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)=1100萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)；或(huo)者(zhe)按(an)照(zhao)案發時(shi)實際未還(huan)(huan)的(de)數額(e)(e)(e)標(biao)準(zhun)計(ji)算，杜(du)(du)某(mou)(mou)犯(fan)罪數額(e)(e)(e)=第(di)(di)一次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)1000萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)+第(di)(di)二次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)1600萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)-第(di)(di)二次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)款(kuan)(kuan)后三(san)(san)個(ge)月(yue)內歸(gui)還(huan)(huan)的(de)500萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)-用(yong)(yong)(yong)(yong)(yong)第(di)(di)二次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)款(kuan)(kuan)歸(gui)還(huan)(huan)第(di)(di)一次(ci)(ci)(ci)(ci)挪(nuo)(nuo)(nuo)用(yong)(yong)(yong)(yong)(yong)款(kuan)(kuan)的(de)1000萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)=1100萬(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)。（作者(zhe)：王宇靖）