Research On Some Controversial Problems Of Embezzlement

At present,the crime of embezzling public funds is still a high-rate crime form in China's job-related crimes.Because of the complexity of the crime constitution of embezzlement,Article 384,Paragraph 1 of the Criminal Law stipulates three different modes of crime constitution according to the three different purposes of embezzlement and its identification in the practical operation has been quite difficult.In addition,the relevant legislation,explanations and the stipulations are not very clear so that in practice there is no uniform standard and it has serious consequences of incompatibility of crime,responsibility and punishment and damages the authority of criminal law.The scholars have disagreements on some problems of embezzlement.About whether "non-specific public property" is the target of criminal offense of embezzlement,the author holds that the non-specific public property and the misappropriation of public funds have different degree of threat to the public property,and the exclusion of the non-specific property from the criminal object of embezzlement is also in line with the principle of legality.About whether the "personal use" is a necessary condition for the embezzlement of public funds,The author holds that it should be the subjective requirement and the specific use of public funds should also be accurately positioned.Repeated misappropriation of public funds for the same purpose should be calculated altogether;repeated misappropriation of public funds for different purposes should be calculated in accordance with the three different specific purposes.If the accumulated amount fails to reach the conviction standard,the amount of crime should be calculated according to the idea of taking the light to show the heavy.The identification of the amount of "move the new to the old" model can be processed in accordance with the "multiple embezzlement without return”.Whether the purpose of illegal appropriation is the key of distinguishing embezzlement from the crime of corruption can be judged by considering all factors of embezzlement and referring to the relevant theory of non-punishable misappropriation and larceny rather than taking simply "with or without the intention to return" as the standard of specific crime.