Research On The Controversial Issue Of The Crime Of Misappropriation Of Public Funds

The typical duty crimes in the criminal law of misappropriation of public funds.The crime first appeared in the "Supplementary Provisions on Punishing the Crime of Corruption and Bribery" formulated by the Standing Committee of the National People's Congress in 1988.Until 1997,when the Chinese Criminal Law was revised,the crime was improved in 384 articles.Since then,China has issued a number of legislative and judicial interpretations of the crime.However,with the advancement of the times and the continuous deepening of operations in practice,the application of the crime has exposed more and more problems in practice,which has aroused the concern of the academic community,so this article will study the judicial application of the crime.The research in this article mainly includes the following:In the first part of this article,we analyze the situation of "moving and not using".First of all,this kind of behavior is criminalized.In this article,the misappropriation of public funds that has not been used should be considered a crime,and constitutes a crime.The second part analyzes the identification of "for personal use".First of all,the author believes that "returning to personal use" is an important condition necessary to establish the crime of embezzlement of public funds.In addition,a specific analysis has been made on the three types of embezzlement of public funds for illegal activities,embezzlement of public funds for profit-making activities,and non-return for more than three months.The third part elaborates on the determination of the amount of embezzlement of public funds.Divided into three cases of huge amount of non-refundable embezzlement,one-time embezzlement of public funds,multiple embezzlement of public funds for analysis.In the fourth part,the author analyzes the three situations in which the three embezzlement crimes are converted into corruption crimes,and the problems in the conversion process.