In view of this thesis to "punish practice" concept as the starting point of China's primary and secondary education to the punitive study the issue.
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In real life, in the absence of a clear legal provisions against unit of society not to punish ACTS of uncommon situation, the confusion caused by the practice of justice.
在现实生活中，由于缺乏法律的明确规定，单位危害社会行为得不到惩处的情况屡见不鲜，造成司法实践的困惑。
So, it is necessary to strengthen the guilty research to appropriating public funds for personal use, in order to benefit and assert and punish this kind of crime correctly in the judicial practice.
因此，有必要加强对挪用公款罪的研究，以利于在司法实践中正确认定和处罚此种犯罪。
However, some measures should be taken to hold out and punish the mistake charge in practice, and standardize the tolling.
但在实践中应对乱收费的行为采取相应的措施予以制止和处罚，以进一步规范收费行为。
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