The crime of embezzlement is an imputation, which was increased to criminal law newly in 1997. Its aim is to protect the public or private property from being invaded illegally. Comparing with the old crime of duty embezzlement, it shows the tropism that our country strengths the power to protect the private property now. At this stage, the theoretical circle of the criminal law has many controversial issues on the concept, the criminal basis, and the criminal structure of the crime of embezzlement. The writer thinks, the crime of embezzlement means it looks the detinue as the aim, and possesses the others' property illegally in a large amount, which is as the substitution, or found to forget, or hidden, and refuse to return or hand in. Because the criminal punishment is the most severe and final way, but the embezzlement causes the civil liability at first, and the majority of it can be punished and remedied by the civil law. Using the criminal law must be based on the premise that the civil law can't reach the aim that remedy the injured effectively and restrain embezzlement effectively. Starting from the modesty of the criminal law, the crime of embezzlement should be used prudently or seldom used in practice. Especially, when we meet the concept of the range of the embezzlement criminal target, the conviction of the subjective attitude of the illegal possessions, the control of the objective conditions of refusing to return or hand in, the understanding of being dealt when the embezzlement is accused, should start from the modesty of the criminal law, and control severely. We should follow the law and try our best to reduce the range of attack simultaneously to give more functional space for the civil law. |