Research On Several Practical Problems In Crime Of Misappropriating Public Funds

The crime of misappropriating public funds is a common one by takingadvantage of duty. More than20years has passed since Article3which rules thecrime of misappropriating public funds in the 《The supplementary provisions of theStanding committee of the National People ‘s Congress concerning the Punishment ofthe Crimes of Embezzlement and Bribery》which was issued in January.1988.Alongwith the development of the situation and the deepening of the practice, new featuresof misappropriating public funds are coming to the public. Owing to numerousfactors, such as the wide range of areas of the subjects, and endlessly ways ofcommitting the crime, there are divergent views and greater disputes in Legal theoryand judicial practice.So,the research and inquiry on the crime of misappropriatingpublic funds is making for the reinforcement in the hitting of the bribery and keepingthe crime within limits.This article is divided into four parts:The first part: Identify the“personaluse”.First of all,the article combed the history of the legislative of the countryembezzlement of “personal use",outlining the situation of the legislative, judicialinterpretation of the “personal use".The second part:Identify “misappropriation ofpublic funds without use.”The author makes a conclusion that it is necessary toincriminate the“misappropriation of public funds without use.”The third part:Identifythe amount of misappropriation of public funds.Author made some preliminaryrecommendations to try to clarify the calculation of the amount of embezzlementunder various circumstances based on the principle of legality.The fourthpart:Problem of embezzlement conversion.Firstly,the author describes the legislativeevolution of embezzlement of public funds and embezzlement relations, thencombined cases from a subjective analysis focusing on the embezzlement of publicfunds into the embezzlement of three cases to better address the judicial practice,because the crime of embezzlement of public funds and corruption confusing anddifficult to identify the problem.