A Study On A Few Issues Of The Crime Of Misappropriating Public Funds

This article highlights the discussion over issues as follows:The object of the crime of misappropriation of public funds (hereinafter referred to as the crime). The academic circle has achieved a common understanding on the dual objects of the crime. The author interprets that the object of the crime includes not only public property but also non-public property, and discusses the extension of the object to ordinary public property.The objective requisite of the crime. The author explains the objective features of "by his duty's convenience", "utilizing the public fund for his own purpose" and the different purposes of the crime etc, and makes particular probe into the features and requisites of "misappropriating public funds for unit utilization" and " misappropriating public funds in the name of the unit".The subject of the crime. The author elaborates the basic feature of " state functionaries'" "engaging in public duty in conformity with legal provisions", and analyses the subject determination in different situations.The subjective aspects of the crime. The author provides that the subjective aspect of the crime includes not only actual intent but also indirect intent.The article expounds four practical problems of the crime, i.e. the limitation of prosecution of the crime, accomplished or attempted crime, complicity and the action of repeatedly misappropriating public funds considering different situations.At the end the author analyses the legislational defects of the crime and puts forward the suggestion of how to optimize the legislation of the crime.