On Target Of The Crime Of Embezzlement

How to determine the nature and scope of targets of crime of embezzlement constitute a judge whether it be belongs to an offence.Since China's existing"Criminal Law"makes many provisions of the crime of embezzlement, to target of crime in a certain amount of complexity, and, It produces a different perspectives and practices in theory and in practice. In this paper, Based on the relevant provisions of the legislative and judicial interpretation of embezzlement, from the interpretation of the position of the Penal Code, we strictly compliance with the principle of legality and probe into the theoretical study and practical issues of justice. We make a clear diversion of criminal targets of crime of embezzlement. At the same time, we should further improve legislation in view of its shortcomings and deficiencies.Based on the embezzlement criminal legislation elaborated at the very beginning of this paper, we think that interpretation of the Criminal Law can not be separated from legislation. First of all, this paper introductions the legislation history from a historical perspective on the country's legislative .It cards systematically the legislation history of embezzlement of public funds and clarify the fact that in the ancient feudalist society the severe punishment given to the officials who evolved in embezzlement of public funds. Secondly, this paper introductions legislative changes of embezzlement of public funds in our country, which experienced a series of gradual improvement process------ from crime of corruption, misappropriating crime, crime of embezzlement According to the legislative provisions of the crime of embezzlement , related legislation and judicial interpretation, many scholars have different understandings to the criminal targets of the crime of embezzlement. In chapter II of this paper ,according to "Criminal Law" Section 384, paragraph 1 and Article 384, paragraph 2, Article 185, paragraph 2, Article 272, paragraph 2, we divide embezzlement of public funds into three types : typical crime of embezzlement , atypical severely-punished crime of embezzlement , atypical crime of embezzlement. The corresponding criminal targets at public funds, specific property, non-state-owned units and their customers capital funds.Then, from the "Criminal Law" section 384, paragraph 1 of this typical crime of embezzlement, clearly determine typical crime of embezzlement as targeting public funds, probe into the implication of the "public" and the "fund"which defines the scope of public funds. Then we analyze the crimes concerning with the "Criminal Law" Section 384, paragraph 2, Article 185, paragraph 2, Article 272, paragraph 2, ,defined the criminal targets of atypical severely-punished crime of embezzlement-- specific property, the criminal targets of atypical crime of embezzlement -- non-state-owned units and their customers capital funds. Finally we determine the criminal targets.Finally, all primary and secondary targets of these crimes are the subjects of the protection of China's Criminal Law, the position should be equal. In this chapter we mainly use language interpretation system and other methods. The third chapter discusses the state-owned shares, holding the mixed companies, enterprises, not state-owned property.In the judicial practice, we meet four difficult points in determining target of the crime of embezzlement. Chapter Four of this paper gives it a special analysis. The paper confirms that the funds can be a lower-level units of criminal targets; units "small exchequer" can also become a criminal offence of target; contracting business in the embezzlement of public funds and money can become a target of crime, can become a target of crime, that the issue should be given specific analysis of specific circumstances, it can not be lumped together. The interest rate should be included in the target of the crime. It suggests that the Judiciary interpreted should be amended accordingly.Whether the embezzlement of property belongs to criminal actions, Chapter V of this paper determines the embezzlement of specific property as the crime of embezzlement of public funds from the practice .It can't determine the other property crimes.Conclusion of this paper gives a summary and some suggestions.