Discussion On Some Legal Questions About The Embezzlement During The MBO Mode Of Restructuring State-owned Enterprises

After the fourteenth national congress of the communist party of china, lots ofstate-owned enterprises deeply reformed in order to establish modern enterprisesystem and achieved significant results, but also a lot of embezzlements occurred inthe process of restructuring state-owned enterprises. The phenomenon ofembezzlements occurred in the MBO mode of restructuring state-owned enterpriseseven caused widespread concern. This article discussed some legal issues ofembezzlements in the the MBO mode of restructuring state-owned enterprises: Thefirst problem mainly discusses the subject of crime. This article put forward differentviews of the definition of state-owned companies/enterprise in the criminal law, aswell as the definition of "delegated public servant" in criminal law, The secondproblem mainly discusses the criminal object of embezzlement.Against the definitionof the criminal objects of embezzlement in the criminal law, as well as theinterpretation of the public property, combines theoretical and practical, the articlebelieves that "public property" should be broadly interpreted, the object ofembezzlement includes the mixed ownership of property, which to be included withinthe scope of the criminal law protection. In addition, the article fictitious debt oncorporate debt can be used as the object of the crime of corruption, as well as therestructuring process, low-rated assets, such as whether the behavior can be putforward his own views as corruption. The third problem mainly discusses the standardof the accomplishment offense of embezzlement. The article certainly attempted theexistence of the state of corruption, advocated the "actual control said" as the standardof the accomplishment offense of embezzlement, and that the "actual control " shouldbe the possession in the criminal law, with the dominant and objectivity characteristics. The fourth problem mainly discusses the crime amount ofembezzlement. In three cases of MBO mode of restructuring state-owned enterprises,the paper raises its opinion about how to identify the crime amount of embezzlement.The fifth problem mainly discusses the legal boundaries between the embezzlementand crime of distributing privately state-owned assets. When competing in theobjective aspects of the two kinds of crime on the behavior of the illegal occupationof state-owned property in the MBO mode restructuring state-owned enterprises,thearticle put forward his own views on how to identify the behavior.