Understanding And Application Of Embezzlement Of Public Funds

Defalcation has long been an issue in dispute judicialpractice,Its qualitative sentencing is a common problem ofjudicial。The modern economic formations has become more andmore complicated by the increasingly completion of the Chineseeconomie system，and this has brought some difficulties on theestablishment of defalcation， a kind of crime by takingadvantage of duty。The author based on the point of view of thejudicial practice, from Xingfa Company embezzlement criminalcase to proceed,give some thoughtful conclusion and a rewardingexploration toward the issue of establishment of defalcationin trial Practice。Besides the introduction，the main content divided into atotal of five parts。The first part of the cause of action in this case is XingfaCompany embezzlement criminal case。The second part is the basic facts that describes the XingfaCompany embezzlement criminal case。The third part is the focus of controversy and differencesof opinion。 This case has several perspectives on theconclusions, including：“whether misappropriation of bankcertificates of deposit for pledge constitutes embezzlement ofpublic funds, how to identify for Personal Use，the differencebetween "profit-making activities" and "illegal activities"，determination of the Amount of multiple embezzlement”For the main part of this article，the fourth part is makinglegal analysis with specific issues。Section I elaborate formisappropriation of bank certificates of deposit for pledgeconstitutes embezzlement of public funds，focusing on thedefinition of public funds， and expressing views ofembezzlement of public funds to guarantee。 The guarantee behavior in fact limit the power and threat to public funds,making it during the warranty period not free to use，at lastface the danger of being infringed guarantor lost the abilityto repay。This is atypical of embezzlement of public funds。Section II analysis whether misappropriation of public fundsbelong to the "personal use"，summed up the the constitutivesin reasons of the case from the two aspects of the "personaldecision" and "personal gain"。Section III analyzes whether thecase in the embezzlement of public funds is for profit-makingactivities，starting from the "for-profit activities"and"illegal activities "distinction，summarized the nature of theacts of embezzlement of public funds after profit preparationsmade。Section IV combines judicial interpretation identifiedto present views on the amount of several embezzlement of publicfunds, and later return times misappropriation of public funds。The fifth part makes legislative proposals for the case ofembezzlement of public funds, recommends to improve the crimeof embezzlement of public funds object，modifying the terms ofthe "Personal Use"，deleting three different uses predeterminedof embezzlement of public funds，further clarifying the manytimes the amount calculated。Through the above study and tentative analysis，the authortries to sort out a train of thinking to Provide an evaluationstandards and value orientation for judicial Practice andrelated theory study within the field of establishment ofdefaleation of Public funds。...