| On the base of basic theory of criminal law and legislative and judicial practices, the author makes some research on the four questions of the embezzlement offence as follows:The first question is the object of the crime of embezzlement .In the traditional theory of criminal law, the object of the embezzlement offence is public property. In this part, the author rethinks about the question and believes that the object of such an offence should be any property including some private property controlled and managed by the subject of embezzlement offence in the name of public duty and power.The second question is the understanding of "the persons taking on public duty" stipulated in our criminal law. Such persons should be characteristic of "public duty" and "legality". Public duty should be judged by its judging and decisive nature. Legality means the identity or duty of the offender should be authorized and empowered by the law. It does not mean that the action should be in accordance with the stipulations in the criminal law substantially.The third question is the understanding of the exploitation of public duty. The exploitation of public duty means using the power to dispose, control and manage the property possessed and controlled by the offender in the name of public duty and power.The fourth question is the punishment of joint commission of embezzlement offence by the persons with legal status and without legal status together. In such a case, the persons committing the crime jointly should be punished in accordance with the principle "selection doctrine" on the base of relationship of between general regulations and special regulations and at the same time, the theory of "duty-utilization" and "special status" should be considered and adopted. If the penalty stipulated in the general clause is more severe, the general clause should be adopted. |