Some Issues On The Crime Of Misappropriating Public Funds

The crime of misappropriating public funds initially appeared in Supplementary Stipulations of the Standing Committee of the National People's Congress on Punishing the Crime of Embezzlement and the Crime of Bribery, January 21, 1988. Although Supreme People's Court of the PRC, Supreme People's Procurator ate of the PRC, and Standing Committee of the National People's Congress have made a variety of judicial or legislative interpretations of the legal application of the crime of misappropriating public funds, many a controversy about issues such as determination and punishment of it remains in both the academic circle and the bar. This article, not only theoretically and realistically analyzes the determination of the subject, the object or the objective elements of the crime of misappropriating public funds, but also put forward some opinions on the crime of misappropriating public funds and the transformation of its accusation.