Research On Relating Problems About Duty Embezzlement

Duty Embezzlement is a new item in China Criminal Law of 1997, it belongs to property crimes. With the continuous development of economy, Duty Embezzlement is showing the diversity and complexity, which has become more difficult to identify a crime, especially for the invasion of equity is more complicated. In recent years, there are numerous violations of the equity in judicial practice, but mostly solved through a civil or administrative channels. However, these two solutions can not be punished such behaviors. The author believes that workers of company who invade and occupy the shareholders'equity in advantage of his position, has violate the criminal law, should be subject to criminal sanctions. With a case, author briefly analyzed Duty Embezzlement.This paper is divided into six parts, about 18,000 words.Part I: Cause of action. Lee occupied case.Part II: The case. This section briefly describes the Lee during his tenure in the company occupied equity by falsifying documents.Part III: The focus of the case. The focal points of this case are: 1, the nature of equity; 2, invade and occupy equity whether belongs to occupy company property shares or not; 3, understanding of "illegal accounting as their own".Part IV: Cases of disagreement. Briefly describes disagreements in the case proceeding, and show their each reason.Part V: Legal Analysis. In this section, the article firstly analyzes the legal nature of equity, introduces a number of scholars'opinions. Through comparison and analysis, I think that equity is a kind of two-dimensional structure rights, and bases on the independence of the corresponding property of a company. Secondly, analyzes "company property", and think that the "company property" of Duty Embezzlement in includes tangible and intangible property two parts. Some of which do not include intangible property, such as knowledge products. The crime target at knowledge products belongs to provisions of Criminal Law in Chapter III. On this basis, the article further analyzes relationship between the equity and the "company property ". After in-depth analysis and reflection, I think that equity belongs to intangible assets, who take up equity in fact against the company's property. Again, there are significant differences in understanding of "illegal accounting as their own" of Duty Embezzlement. I think that the "illegal accounting as their own," includes many forms, which can be misappropriation, theft, deception and other means; and not necessarily under the control of the criminal, and do not need to think the interests of the perpetrator.Part VI: Conclusion. I think that Lee as company's senior management personnel occupy shareholders'equity by forging documents should be subject to criminal penalties in Duty Embezzlement.