The Crime Of Misappropriation Of Funds Research

The crime of misappropriation of funds as a socialist economy is a kind of new crime,abound in the non state-owned company, enterprise, other units of the management activities.In real economic life, the perpetrator for the purpose of taking advantage of his position toillegally diverting, misappropriation of company funds, enterprises and other units, against thecompany and enterprise units right to possession of use for capital gains, undermining thehealthy development of non-public ownership economy in China. In using duties of willmisappropriation units property of case in the behavior people from temporarily illegalmisappropriated funds future returned transformation for permanent has of situation occurredfrom time to, transformation process in the often with means behavior and purpose behavior,and causes behavior and results behavior between the contact, this relationship often involvesimplicated and absorption relationship of found, directly effect to is established implicatedcommitted or absorption committed, to effect to case of conviction punishment conclusions.At the same time, involved analysis of the relationship between the absorption and, theoreticalsubject of contentious debate. This article through a case analysis, analyze the characteristicsof crime of misappropriation of funds, the crime of misappropriation of funds and relateddifferences and relations on the basis of the crime, justify a misappropriation of funds in thecase of Liu and the unlocking of a penal nature of the acts involved. Full text of about19,000words, divided into four parts:Part I introduced in part the cause of and the basic case.Part II raised the issue of Liu’s focus. Case studies focus on four: one is a false theft sitelie more than290,000Yuan Liu stolen property;Second, Liu means forging scene took awayproperty theft and misappropriation of funds are implicated or absorb committed between theAct; Third, how to identify theft amount in this case; Four is to unlock the "Unlocking" natureof the criminal law.Part III is Legal analysis. Articles addressing crimes of misappropriation of funds andrelated characteristics of criminal law, the relationship involved and the committed amount,theft on the basis on the effects of a conviction and sentencing of Liu, focused analysis anddemonstration on issues in the present case.Part IV is the conclusion of the case. Article pointed out that Liu-use management duties of company funds to facilitate the diversion of funds after the680,000forged means ofstealing the scene, lied that lost more than290,000yuan, it has translated into subjective astheir own, the behavior constitutes a crime of duty encroachment.。Liu forge property theftcolleagues was unlawfully absorption.Unlocking a lock against forged steal the scene to help,but not with Liu formed an accomplice.