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问题	刑法怎样认定公款
释义	公有款，即国有或劳动群众集体所有款。刑法中【公共财产的范围】所称公共财产，是指下列财产：1、国有财产2、劳动群众集体所有的财产3、用于扶贫和其他公益事业的社会捐助或者专项基金的财产。在国家机关、国有公司、企业、集体企业和人民团体管理、使用或者运输中的私人财产，以公共财产论。
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