| The premise of the crime of duty embezzlement is to illegally occupy the "property of the unit" as oneself,but the mixing of assets within the enterprise makes the premise of the crime of embezzlement of duty ambiguous,which brings certain challenges to the judgment of the overall behavior.The crime of embezzlement of duties is a high crime of private entrepreneurs,and the characterization of the act of encroachment by position under the mixing of property is related to the personal and property safety of private entrepreneurs and the life and death of private enterprises.In summary,it is necessary to adopt a cautious attitude and lenient approach to avoid mistaking civil violations for criminal offenses and causing unnecessary losses.This article starts with the recognition standards for such cases in judicial practice,and points out the current situation of the lack of unified recognition standards.Then,the judicial objectives of the determination of the crime of embezzlement under the mixing of assets are analyzed,that is,the protection of legal interests is complete,the purpose of illegal possession is clarified,it is in line with the "lightening" orientation of the criminal policy of private enterprise crime control,and the legal effect and social effect are well integrated.It also analyzes the three existing doctrines and points out that the distinction is more in line with the judicial objectives it assumes.Furthermore,the idea of distinguishing between the determination in such cases is to first determine whether the embezzled property is "appropriated for oneself",secondly,to consider whether there is a victim and "consent of the victim",and finally to consider whether the remedies of the legal person personality denial system are sufficient.Through this three-step analysis,comprehensively determine whether the perpetrator constitutes the crime of embezzlement.Finally,the paper analyzes the shortcomings of the handling procedure and evidence connection under "criminal process before civil process",and proposes to flexibly apply the principle of "civil process before punishment" and establish the evidence linkage system in view of the characteristics of the crime of duty embezzlement. |