On The Crime Of Embezzlement, Judicial Determination

The crime of embezzlement of public funds is a familiar crime by taking advantage of duty. As the criminal law has only a general stipulation about the crime, theoretical circle and practical circle have different opinions on the constitutive elements and judicial determination of the crime of embezzlement of public funds. The article discusses the problems of the crime of embezzlement of public funds from four aspects.Party Ⅰ: the constitutive elements of the crime of embezzlement of public funds. It elaborates that the object of the crime is the ownership of public funds; the objective includes public funds, private funds and public property; the criminal takes advantage of his office to misappropriate public funds for his own use; the subjective aspect is intentional. Part Ⅱ: the judicial determination of the crime of embezzlement of public funds. There are two problems in dispute. The writer thinks that if the embezzler provides the public funds to other persons for use, asks for other persons' property, or illegally accepts other persons' property, it will constitute the implicated offence of the crime of embezzlement of public funds and the crime of acceptance of bribes. With respect to implicated offence, it shall be punished according to the more serious crime; as a result, the embezzler shall be punished according to the more serious offence. Part Ⅲ: the determination of joint offence of the crime of embezzlement of public funds. The part discusses under what circumstance the instigator and indirect principal offender will constitute the joint offender of the crime.Part Ⅳ: the differences of the crime of embezzlement of public funds from other related crimes. It discusses the differences of the crime of embezzlement of public funds from unlawful acts, embezzlement of funds, corruption and illegal borrowing of funds.The society makes progress continuously, any legal system shall be improved along with the social development, and criminal law is also the case. As long as we carefully analyze and accurately demonstrate the doubtful points and difficult points in practice, continuously study and improve the criminal law theory of the crime of embezzlement of public funds, we can crack down on criminal activities of embezzlement of public funds stably, accurately and severely, safeguard the safety of public property and maintain the probity of the Party and the government.