An Analysis Of The Subject Of The Crime Of Embezzlement

At present, the crime of duty embezzlement has become second place in all economic crimes. The author has worked on the economic criminal investigation for 7 years, and has e deeper understanding of the crime of duty embezzlement, and found out some difficulties in this kind of crimes. Although the criminal law has regulated it clearly, it still lacks some rules in details. Especially, the people has different views on the judgment of the subject of this crime, which has greatly influence on handling this kind of cases for investigative department. Thus, the author analyzes the on the judgment of the subject of this crime on the basis of looking up some related materials, laws and working experience.This thesis consists of four sections. Firstly, author puts forwards some views on the basis of concluding some typical academics’ personal views. The author think the subject of this crime only conclude staff of corporation, company and other units, except those with the status of national staff; secondly, the thesis illustrates the range of corporations and companies, including the understanding on the characteristics of corporations and companies. Thirdly, the thesis discusses the scope of “other units”, and analyses different type of units, such as individually-owned business, sole proprietorship, private enterprise, rural grassroots organizations and so on. Finally, it analyzes the several kinds of staff, such as government officials, non- government officials, temporary workers, employees, internship and so on. Owing to the limited knowledge and writing skills, the thesis inevitably has some shortcuts; please feel free to point out mistakes.