多次挪用公款,以后次挪用款项归还前次挪用款项的数额认定是司法实践中较为常见的一种复杂情形,相关司法解释已就此规定了“以案发时未还的实际数额认定”的数额认定标准。但是,此解释的规定与刑法罪刑均衡的基本原则存在诸多矛盾之处,学者及司法实务者对此提出了不同的见解。事实上,对以后次挪用归还前次挪用公款行为的数额认定应当以罪刑均衡为标准,并在此基础上综合考虑挪用公款罪的不同行为方式。 Repeated misappropriation of public funds, the misappropriation of funds to repay the amount of the previous misappropriation of money is considered to be more common in judicial practice, a complex situation, the relevant judicial interpretation has been provided for "to the actual amount of the crime was not recognized The amount of the approved standard. However, there are many contradictions between the provisions of this interpretation and the basic principles of the equal balance of crimes and penalties in criminal law. Scholars and judicial practitioners put forward different opinions. In fact, the amount of misappropriation of the previous embezzlement should be based on the standard of crime and penalty balance, and on this basis, the different ways of embezzlement should be considered.