| The crime of misappropriating public funds is regarded as a criminal phenomenon, which belongs to the scope of the crime of corruption and bribery. However, it makes a lot of people be controversial from its beginning. when people express their views of theory of opinion, legislation and judiciary frequently make some legislative interpretations and judicial interpretations, the situation makes the controversy over the crime of misappropriating public funds become more intense. Consequently, the theoretical research of the crime of misappropriating public funds will be important. this article is from the objective reality, we will carry out the deep and detailed analysis and research on the former questions through the following parts of five: the first part is the legislative evolution of the crime of misappropriating public funds in our country; the second Part is the analysis, comparison and evaluation of the concept and constitution of the crime of misappropriating public funds; the third part is the boundaries of the crime on the crime of misappropriating public funds and the other crimes; the fourth part is the ceasing condition of the crime of misappropriating public funds; the fifth part is the rational legislation and theoretical thinking of the crime of misappropriating public funds. |