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问题
如何认定专项资金挪用
释义
擅自改变公款用途,将科研、教育、卫生、军工等专项资金挪作他用,或者挪用生产性资金用于非生产性支出的行为。挪用专项资金是指国家机关、全民所有制企业事业单位、国家拨给经费的团体,破坏专款专用的原则,违反国家财经管理制度。
法律依据
《中华人民共和国刑法》第二百七十三条规定
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更新时间:2024/12/26 23:40:03