Analysis On Complicated Problems Of The Crime Of Misappropriating Public Funds

The crime of misappropriating public funds is a common one by taking advantage of duty. More than 20 years has passed since Article 3 which rules the crime of misappropriating public funds in the《The supplementary provisions of the Standing committee of the National People's Congress concerning the Punishment of the Crimes of Embezzlement and Bribery》which was issued in January.1988.Along with the development of the situation and the deepening of the practice, new features of misappropriating public funds are coming to the public. For example, more and more such major and serious criminal cases are happening, the amounts of money involved are bigger, causing greater losses to our country. Owing to numerous factors, such as the wide range of areas of the subjects, and endlessly ways of committing the crime, there are divergent views and greater disputes in Legal theory and judicial practice, making it difficult for us people to fight against crime accurately. People can easily be confused because of the associations of embezzlement and other crimes, such as corruption. For the correct application of the law and the accurate punishment of the crime, from the origin of the crime of misappropriating public funds, this thesis first summaries the historical evolution of the crime of misappropriating public funds, to give us a deeper knowledge about its legislative intent; then discusses the concept and elements of this crime, to analyze the related application problems which are now controversial and whose directions of further research need be to cleared; at last this thesis discusses and solves the controversial questions and propose relevant suggestions and countermeasures.