Embezzlement Of Public Funds A Number Of Issues To Study

The crime of misappropriating public funds is considered to be a rampant crime by taking advantage of duty at present. Its complicated elements, as well as some indefinite legal regulations and discrepancies of understanding among judicial staff, have made it difficult to investigate the crime in legal practice. Beginning with an overview of legislation evolution of the crime of misappropriating public funds, the thesis analyzes and explores some problems concerning the criminal targets, subject of crime, and objective aspects, and also puts forwards some suggestions on the perfection of legislation. It is hoped that this thesis will facilitate the research of this crime. The present thesis consists of five parts.Part One gives an overview of the crime of misappropriating public funds. An analysis of the legislation state of in China and foreign countries, as well as a comparison of legislation of this crime between China and foreign countries, has illuminated the legislation evolution of this crime, thus helping to understand and familiarize legislation intention, and enhance the research of this crime.Part two deals with some problems of the criminal targets of the crime of misappropriating public funds. In a broader sense, the range of public funds has been defined. Securities also belong to the criminal target of this crime. In addition, this part has illustrated whether private coffers can become the criminal target of the crime of appropriating public funds.Part Three is concerned with the subject of the crime of misappropriating public funds. This part discusses the controversial problem on subject of this crime. It is maintained that the staff, who are in charge of national property under the entrust of state departments, state corporations, enterprises, institutions, and people's organizations, are not classified into the subjects of the crime of misappropriating public funds. The collectively appointed staff, who falls into the conditions of the joint crime, should constitute the complicity of the prime of misappropriating public funds.Part Four concerns the objective aspects of the crime of misappropriating public funds. The author elaborates on "taking advantage of position" and "amount calculation of the crimeof misappropriating public funds", focusing on "the embezzlement for private use" so as to deepen our understanding of the object aspects of this crime.Part Five defines the type of the crime of misappropriating public funds. The author first discusses the scope of the joint crime, the constitution of the users and indirect criminal, then elaborates on his viewpoint the criteria of complete crime and inchoate crime of misappropriating public funds, and then discusses some problems on singular crime and plural crimes.Part Six introduces the perfection of legislation of the crime of misappropriating pubic funds. In the light of some problems of this crime, the author had proposed some suggestions of legislation, which targets the crime of misappropriating the public funds.