The crime of embezzlement of public funds as the duty crime one has been China’s crackdown on an accusation.The crime of misappropriating public funds serious social harmfulness,together with in last few years our country judicial practice frequently occur in the working staff of state organs misappropriation criminal cases,therefore,both academic circle and practice circle pay more attention to this.Embezzlement cases in judicial practice often become difficult cases,which are some of the reasons for the.Some scholars believe that the crime of embezzlement of public funds exist so many problems,is derived from the legislation on the crime of misappropriating public funds crime prescribed problem,which is the legislative imperfections.At the same time,some scholars think,the crime of embezzlement of public funds actually does not exist so many problems,from the practical perspective,using the correct interpretation of the method still can explain to meet people predict likelihood of a correct interpretation of conclusions.On the crime of misappropriating public funds comprehensive academic problems discuss,can know the charges,there are at least several relative key problems.First of all,the embezzlement of public funds crime object that there exist some problems about misappropriation of property,whether an act constitutes a crime of misappropriating public funds has always been debated;secondly,the crime conviction standard has made the requirement amount,although the judicial explanation for the crime of embezzlement of public funds in the amount of problems had a specific application of the shed,but does not appear to be academic praise,but also caused the academia about the judicial interpretation the rationality of the existence of some discussion;again,in crime of misappropriating public funds without the use of behavior and how to define the crime of misappropriating public funds,in accordance with the amount of conditions in the circumstances,whether or not to move without the use of criminal law regulation of some controversy;the last,is the same because the judicial interpretation of the provisions,the embezzlement person and person outside of non-use is a common criminal is not so clear.This paper is based on the existing problems and the detailed explanation and interpretation of criminal law,mainly from the angle analysis of various viewpoints,and then confirm or correct conclusion,for embezzlement object identification problem,that guarantee can constitute the crime of misappropriating public funds,but in order to prepare is appropriate,and that the misappropriation of public property is not crime of misappropriating public funds,but the use of public property in the exchange value,have the crime of misappropriating public funds may,but now called embezzling public belongings is not appropriate;many times misappropriating public funds on the determination of the amount,should adhere to the criminal law modest Italy and to calculate the amount of the balance between crime and punishment;based on " diverting but has not used" generated controversy,advocates legislation amendment and it puts forward the idea;embezzlement accomplice,think the unit can not constitute this crime accomplice,a user may constitute this crime. |