Research On The Judicial Disputes Of The Crime Of Misappropriating Public Funds

Under the in-depth development of China ’s anti-corruption construction and anti-" four winds " style construction,judicial dispute issues of the crime of misappropriating public funds has once again emerged.Since the establishment of the crime of misappropriation of public funds,there have been contradictions and disputes in judicial determination,which has been widely concerned by judicial practice departments and theoretical circles.Although the theoretical research on the crime of misappropriation of public funds has involved all aspects of this crime,the change of social situation and the diversity of judicial cases have led to the fact that the understanding of the crime of misappropriation of public funds in some aspects has not been unified.Therefore,it is necessary to conduct in-depth research on the identification of disputes related to the crime of misappropriation of public funds.Based on the previous research results,this paper uses the latest criminal law theory to analyze the controversial issues of the crime of misappropriating public funds,and expounds its own views,in order to provide some reference for the judicial determination of the case of misappropriating public funds.This article will be divided into the following four parts:The first is the embodiment of problem consciousness.It puts forward the controversial issue of the crime of misappropriating public funds.By enumerating the classic cases of the crime of misappropriating public funds,it analyzes the controversial focus of the case and puts forward the confusion of the crime in judicial determination.The second is to analyze and demonstrate the scope of the criminal object of the crime of misappropriation of public funds.Firstly,it analyzes the theoretical point of view on the criminal object of the crime of misappropriation of public funds,and draws the perspective of analyzing the connotation of public funds.Secondly,it makes a substantive explanation of the connotation of public funds from the perspective of using monetary circulation means and payment means,and incorporates securities and financial documents that conform to the nature of public funds into the scope of public funds.Finally,the object of the crime of misappropriation of public funds should include all public property,that is,non-specific public property cannot be excluded from the object of this crime,and it is based on the crime of misappropriation of non-specific public property.Expansion is understood as the act of embezzling any form of ownership belonging to the unit ’s ’ misappropriation ’ to be realized and utilized,and criminal responsibility should be investigated.The third is to explain the connotation of " personal use " of the crime of misappropriation of public funds.Based on the spirit of legislative interpretation,it is clear that " personal use " refers to the illegal disposal of public funds by public funds misappropriators." In the name of the individual " should be interpreted in a strict form.The " individual " in the" personal decision " can be a number of people,and it is not only the head of the unit with the right to decide,but also the general national staff such as accounting tellers.The " interest " in "seeking personal interests " should be interpreted in a limited way,and the"individual" should be interpreted in an expanded way.The fourth is to study the amount calculation method of the crime of misappropriation of public funds under different circumstances,pay attention to the analysis of’multiple misappropriation of public funds for different purposes’,’ subsequent misappropriation of public funds to return the previous misappropriation of public funds’,’ repeated misappropriation of the same public funds’,and discuss the theoretical viewpoints of the amount calculation method of public funds in these three cases,combined with theoretical viewpoints and practical adjudication rules to propose a reasonable amount calculation method.