Study Of The Judicial Problems Of Embezzlement Of Public Funds

This article is the special study for some hard problems of crime of misappropriating public funds which the author combine many years' judicial practice experience. The problems concerned conclude: the difference and determination for three kinds of expression of crime of misappropriating public funds ;the determination of crime amount for many times' misappropriating public funds; the object of crime of misappropriating public funds; the determination of misappropriating public funds for using of other units; the determination of the money does not return; the determination of accomplice of misappropriating public funds and etc. according to the disputing problems in the theory circle, the author put forward one's own view based on analyzing, comparing to various kinds of views, Like in view of the situation which misappropriating public funds for other units' using in what situation belong to personal using, the theorists' understanding is inconsistent, while the judicial interpretation and legislative explanation is quite chaotic, the author, after analyzing, and comparing every viewpoint and the judicial interpretation and legislative explanation advantages and disadvantages, think that if determine correctly misappropriating public funds for other units' using belong to personal using , should consider fully the motive and goal which the actor lends the governmental money to other unit' using and whether determined by leading groups of the unit, and should cast aside the ownership nature of applying unit, possessing the legal personality factor ,all units should treat equally without discrimination, and at the same time should avoid using these concepts hard to understand such as " in personal name "," in the name of unit", the author proposed own viewpoint in this foundation.