The Study Of The Crime Of Misappropriating Funds

In order to punish it accurately,we need to strengthen the research on the crime of misappropriating funds in terms of its criminal constitution,joint crime and penalty discretion.The crime of misappropriating funds is a single object,that is,the funds ownership of the unit."Take away" can infringe upon someone’s legal interests in the objective aspect,while "use" stands in the subjective aspect.Therefore,"took away but not use" can be established as the crime of misappropriating funds.In the calculation of the amount of crime,it is necessary to insist on the conviction and sentencing of the three cases respectively.Depending on whether each case meets the conditions of being convicted independently,it can be divided into "combined punishment for several crimes" or "combined sentencing".The amount realized shall be calculated by the ways of realization.It is more reasonable to judge a three-month deadline by "the date of return".The criminal subject of the crime of misappropriating funds is the person who is in charge of,manages or handles the funds on the basis of the entrustment of the unit.Generally,the labor service personnel and the trustee based on the entrustment contract cannot be the subject of the crime of misappropriating funds,while the partners of the partnership can be an appropriate one.A profit-making organization commits a unit crime for the purpose of seeking overall interests should be regulated and punished.The crime of misappropriating funds belongs to the purpose crime,which aims at illegal use.The motive of it is to benefit oneself or others,or to retaliate against the organization.In the case of having subjective intention and objective behavior at the same time,not returning misappropriated funds should be punished as the crime of duty encroachment.In the case of joint crime of misappropriating funds,the subordinate instructed by his superior constitutes the joint crime.The other personnel outside the unit may become accomplice to the crime of misappropriating funds.The difference between the misappropriate person and the user does not affect the establishment of the accomplice.Even when the misappropriate person’s behavior does not constitute the crime,the users can also constitute it independently.At present,there are many problems in the penalty discretion of the crime of misappropriating funds.We should refine the free penalty of the crime,increase the fine and confiscate the property in the property penalty.Besides,in order to make the sentence of it more accurately and fair,we should include the crime of misappropriating funds in the process of sentencing standardization reform.