| The crime of embezzlement of public funds refers to the kind of crime committed by state personnel who take advantage of their positions and power. This article is not involved in the national criminal law enacted in 1979. It is not established until 1988 when The Supplementary Articles on the Punishment of Corruption and Bribery was enacted by the Standing Committee of the People's Congress. Since then, it is separated from the crime of corruption.As the state personnel hold important positions in the state's political and economic life, their committing of this crime will do considerable harm to society. It will cause losses to public funds, jeopardize honesty and cleaness of public offices, damage the image of the state organs, and endanger society stability. In recent years, the cases of embezzlement of public funds tend to increase and the amount of embezzled funds is rising. In judicial practice, however, there is much controversy over the subject, the target and the shared committing of the crime of embezzlement of public funds (hereinafter referred to as the crime);many problems remain unsolved. So it is necessary to do this research. This thesis is trying to probe into the crime on the basis of the existing law of our country and its judicial interpretation as well as the problems come across in judicial practice with the aim of making contribution to the improvement of the national criminal law. The thesis consists of seven chapters.Chapter One is a literature review of the legislation of the crime in the national criminal law and its existing judicial interpretation.Chapter Two deals with the concepts concerned with the subject of the crime. It, taking "performing public duties", the essential aspect of the state personal as thread, demarcates the range of state personnel, pointing out that state personnel consist of personnel working in state organs and quasi-state personnel. It analyses in detail whether some personnel concerned can be the subjects of the crime.Chapter Three analyses the object and the target of the crime, pointing out that public property cannot constitute the target of the crime in accordance with the existing law.Chapter Four expounds the objective aspect of "taking advantage of positions andpower", aiming at the objective manifestations of the crime. It also discusses how to understand "embezzlement of a large sum of public funds without return".Chapter Five, starting with the discussion of key factors in determining whether a person is an accomplice or not, makes a comprehensive analysis of the present views existing in our country on the accomplice of the crime. It indicates that those who do not use the embezzled funds but are involved in embezzlement can also be accomplices. Thus, it makes it clear what "those who embezzle public funds to others, or those plan to embezzle public funds with others, or those who instigate others to embezzle public funds, or those who are involved in the embezzlement in some way are punished as accomplices of the crime" means.Chapter Six demarcates the concepts of the crime, of non-crime, of related crimes, analyzing whether "embezzlement without use" and "embezzlement for unit's sake" commit the crime. Furthermore, it expresses the author's view on "those who abscond with embezzled money are punished for committing the crime of corruption".Chapter Seven deals with how to improve the national criminal law, putting forward that the charge of this crime, its subject, objective factors involved in determining the crime, and punishment of the crime should be perfected.This study is based on the author's judicial practice. After careful observation and thinking, the author gets some perceptual knowledge on the crime. Then the author, under the guidance of the supervisor, refers to theories related to this study and findings of other scholars and finally finishes the writing of this thesis. It summarizes some experience in judicial practice, on the basis of which some theoretical viewpoints are formed. |
PDF Full Text Request