Study Of The Crime Of Embezzment Of Public Funds

The embezzlement crime is one of the most frequent duty crimes. However, there are many problems for the determination of the embezzlement crime because of legislation imperfection and different judicial interpretations. Combined with judicial practice, this thesis discusses the subjects, the crime objects, the criminal pattern, judicial determination, and legislation perfection of the embezzlement crime from the view of the empirical analysis.The thesis includes four chapters except for the introduction part.In chapter 1,the subjects of the embezzlement crime, we first give a brief introduction the legislative evolution of the embezzlement crime and confirm that the subject of the embezzlement crime could only be state functionary. In the other part of the chapter, we analysis whether four special criminal subjects, including the persons who are appointed to administer or manage state-owned property, village committee members, the persons who perform formalities of misappropriating public funds under higher authorities'indication, the contractors of the institutions, could be the subject of the embezzlement crime.In chapter 2, the objects of the embezzlement crime, we investigate the objects of the embezzlement crime which are classified as typical and non-typical objects. The typical objects of the embezzlement crime is public funds. In the present thesis, we analysis eight non-typical criminal objects which include particular money and objects, funds of the non-state-owned units and customers of the non-state-owned, funds of the "Departmental Coffer", intrabank funds, bank acceptance, treasury bill, unemployment insurance fund and laid-off workers'living guarantee fund, and property right.In chapter 3,the criminal pattern of the embezzlement crime, we study the cessation pattern and joint crime in the crime of embezzlement. The cessation pattern contains crime preparation pattern and crime pausing pattern, abortive pattern, and the "non-using misappropriation" criminal cessation pattern. The joint crime contains the joint crime with more than two misappropriation persons, the joint crime with misappropriation person and public funds user, the joint crime with misappropriation person, public funds user and non-user.In chapter 4, the judicial determination and legislation improvement of the embezzlement crime, we research the boundary line between crime and non-crime and the difference between the embezzlement crime and other crimes.Furthermore, we point out the four defects of the embezzlement crime in legislation. We also provide some suggestions for legislation improvement:adding the unit as the crime subject of the embezzlement crime, perfecting the crime object of the embezzlement crime, canceling three usages as the constitutive elements of embezzlement crime, adding fine penalty or forfeiture of property, modifying the legislation clause of the embezzlement.