Before criminal law was revised in 1997, the judicial explanation would stipulate and punish the situation of appropriating public funds for personal use not returned as corruption.

• 1997年刑法修改前,司法解释将挪用公款不退还的情形规定以贪污论处,在当时被理论界批评为客观归罪,有悖定罪的主、客观相统一原则。