The Basic Problems Of Embezzlement

1997’s "Criminal Law" provisions embezzlement added in recent years, with the continuous development of our society and economy, a series of crimes in society is getting worse, embezzlement is one of them. In order to punish acts of embezzlement objective, so as to maintain the safe development of China’s socialist market economy, but also to improve our Penal Code, increasing the provision of embezzlement in 1997. Now China’s "Criminal Law" Article 270states: "will take custody of illegal appropriation of other people’s property, a relatively large amount, refused to refund, at the following two years imprisonment, criminal detention or a fine; a huge amount, above or have other serious cases at two to five years imprisonment and a fine. The others or forgotten treasure trove illegal for himself, a larger amount, refused to surrender,in accordance with the provisions of the preceding paragraph of punishment.But society in constant development, social relations are constantly presenting complex, the Criminal Code provisions for embezzlement has been somewhat unsuitable, this paper combines the judicial practice, the process of reviewing a number of problems in the processing of the crime that occurred were investigate, to facilitate accurate application of criminal law, to have a better understanding of embezzlement, so as to achieve the purpose of protecting the citizens, legal persons or other legitimate rights and interests of the organization.