| On elements of the crime of misappropriating public funds, the law clearly stipulated, however, in judicial practice, a number of difficult cases of embezzlement of public funds for the identification of the various constituent elements appeared in a number of differences, including the definition of subject of crime, crime objects defined understanding of embezzlement, the crime to determine the number of forms, the distinction between crime and the crime he and other issues, the existence of these differences with the inevitability and rationality. Combination of relevant cases and criminal law theory, this paper analysis of existing legislation and judicial interpretation, based on the behavior of groups of villagers long embezzlement, embezzlement of public funds in different rural grass-roots organizations and misappropriation of state-owned company Fanpin unit personnel conduct of public funds and, and so on presented their views,I hope to solve difficult problems related to judicial practice. |