Embezzlement Of Public Funds A Number Of Issues To Study

The activity of embezzling public funds conducted by those who are entrusted to administrate or operate state-owned properties should be determined as the crime of misappropriating capital. The nature of lending public funds by those responsible people of state-own enterprises depends on whether it is for personal benefits or not. The behavior of embezzling company capital by those who are entrusted by state-own enterprise to conduct administration in the stock limited companies where state-owned enterprises have shares is found as the crime of misappropriating public funds. The conduct of embezzling public funds and refusing to refund is supposed to be analyzed from both objective and subjective perspectives to determine whether it should be concluded as the crime of misappropriating public funds or the crime of corruption. The user of the misappropriated public funds can be held as accomplice only when he or she conspires and instigates or participates plotting the embezzlement of public funds. The determination of misappropriating public funds to the enterprise without corporate qualification should be subjectively clarified that this enterprise has no corporate qualification. Non-specific public property and valuable security that cannot be converted into cash cannot be listed as the object of the crime of misappropriating public funds,while the money in "the little treasury" can. Misappropriating public funds to private company and those operating under the contract or lease with state or collective owned enterprise with corporate qualification,should not be held as utilizing public funds for his purpose. From thetotal amount of the embezzled public funds,the infringement degree of public funds can be well viewed Embezzling public funds but not used yet is determined as the accomplished crime of misappropriating public funds. Those who embezzle the interest of misappropriated public funds and those who are bribed to embezzle public funds should be seriously published.