| How to sentence the crime of misappropriation of public funds is a tricky problem which the author has encountered frequently during her work in recent years.Judicial workers are diverged greatly over the calculation of the amount of public funds that have been misappropriated,the significance of evaluating the times of misappropriation and the influence of returning the public funds on sentencing.Meanwhile,all of the workers can give respective reasons to justify their understanding and a unified standard can’t be set under the current legislative and judicial framework,exerting negative impact on case handling.This passage focuses on barriers of sentencing the crime of misappropriation of public funds,the reasons behind it and suggestions for its improvement in China.Firstly,the barriers of sentencing the crime of misappropriation of public funds and the divergence about the crime were illustrated by the analysis of the cases.Secondly,the protecting legal interests were analyzed by arranging the regulation reform of the crime of misappropriation of public funds based on Chinese legislative and judicial interpretation.Thirdly,the discrimination and analysis of the legal interests of the crime of misappropriation of public funds in China were made and suggestions offered for further improvement.Fourthly,the foreign legislations and judicial regulations of the crime of misappropriation of public funds were compared and analyzed for reference.Fifthly,some suggestions were proposed to solve the problems about sentencing the crime of misappropriation of public funds in China. |