The article is divided into five parts totally:The first part: General expressing the defalcation crime legislative origin and the development in our country.

• 第一部分，主要对挪用公款罪在我国的立法沿革进行全面分析考察，正确理解立法解释和司法解释，明确相关定义并阐述了对挪用公款数额认定进行研究的必要性。