Separating from embezzlement as an independent economic crime, defalcate crime is featured as high rate and complicated cases. Controversies in both theoretical and judicial circle arouse due to the inexplicitness in the present legislative and judicial explanations and till now, there is still no authoritative conclusion for some of the controversies. Thus, in order to facilitate the judicial practice, it is necessary to conduct further research on the controversies of defalcate crime. Therefore, this paper, devided into four parts, studies some of the basic controversies on defalcate crime.The first part mainly focuses on the following issues: the offenders of defalcating, the connotation of funds and its manifestation, the illustration that under what condition, securities become the object of committing defalcate, the fact that the general public properties don't constitute the objects of committing defalcate, while the objects of committing defalcate should not only include public funds, but also the funds under supervision.The issue of accomplice in defalcate crime is studied in the second part. And also such issues as what constitutes as accomplice and its form, nature-determining and disposal are explored.The third part explores into the nature-determining of"unused defalcation", which is the reason of accomplish offense. Also from the view of should-be, it is pointed out that"the using of public funds"is the factor to be taken into consideration in determining penalty, not the constitute of defalcate crime. Also it is stressed that unused defalcation is accomplish offense.Based on the present legislative and judicial explanations, suggestions are made on legislative modification about defalcate crime from five aspects in the fourth part. |