Embezzlement is embezzlement and bribery crime is one of the important crime, its incidence is relatively high. Due to embezzlement case is more complicated, and the law is abstract and cross, resulting in the judicial practice to the embezzlement of public funds that appear in a lot of problems, especially when the public use is to borrow form, constitute the crime of misappropriating public funds is also legitimate loan funds behavior? Crime and non-crime, perplexing judicial circles. In order to better solve these difficult problems, more standard of conviction and sentencing. This article through to the defendant, Wu Yongkui Gao Jianling case of misappropriation of public funds analysis, will be on loan embezzlement related problems are examined in detail, including the crime of misappropriating public funds correctly; second the embezzlement of public funds and credit funds to distinguish; thirdly by borrowing the form of embezzlement complicity problem; fourth to loan embezzlement accomplice of the crime of misappropriating public funds; the tightly around the substantial meaning, combine oneself in practice encountered in the case, to the difficult problem in judicial practice to carry on the discussion, put forward the individual’s opinion. Through the research of these problems, to solve the problem of judicial practice in such cases the different sentence problem. |