Research On Several Issues Of The Crime Of Misappropriation Of Public Funds

At present,in China's criminal law theory,there are still many problems in the identification of the act of misappropriation of public funds: One is the judicial identification of the act of "moving but not using",the other is the identification of "personal use" in the crime of misappropriating public funds,the third is the identification of the amount of the crime of misappropriating public funds,the fourth is the identification of the distinction between the crime of misappropriating public funds and the crime of embezzlement,and the fifth is the identification of the co-offender of the crime of misappropriating public funds.Among them,for the judicial determination of the act of "moving without using",it should be clear that the crime should be established as long as the act of "moving" is carried out,and the act of "using" is only an objective punishment condition;When identifying "personal use" in the crime of misappropriation of public funds,we should limit the interpretation of "use" and take into account the modesty of criminal law,so as to grasp the essential characteristics of the crime of misappropriation of public funds,that is,whether the public property rights protected by criminal law are infringed.The determination of the amount of the crime of misappropriating public funds should not only choose the highest amount of different purposes as the basis of conviction and sentencing,but must comprehensively evaluate the facts of the case.In the distinction between crime of embezzlement and crime of embezzlement,whether to admit the infringement of punishment right of embezzlement is not the essential difference between the two crimes,and should be determined around "whether there is the purpose of illegal possession";In the identification of accomplices in the crime of embezzlement of public funds,we should focus on the identification of "moving" and "using" behaviors,so as to avoid the confusion of research direction.