Therefore it is necessary to improve legislation of embezzlement of particular money and material.

Some Issues on the Crime of Misappropriating Public Funds;

"For private use" is a necessary objective condition of the crime of misappropriating public funds.

There are a lot of controversy theoretically and in judicial practice about whether the behavior of“diverting but has not used”constitutes the crime of misappropriating public funds and how to understand“misappropriation surpassing for three months”.

In order to identify the crime of embezzling public funds,we must analyse its content,legal characteristics and the relative and similar five limits scientifically.

It has been a long time since law circle argued about the "belonging to personal use"in embezzlement crime in April, 2002, the Standing Committee of National People s Congress made a legistational explaination about it.

Embezzlement crime is one which often happens.

Through a study on legislation and enforcing the guilty of misappropriation of public funds from the Criminal Law and Supreme Court of judicature Act.

Current penal code concerning the contents of the object of guilty of misappropriation of public funds and the meaning of the public funds is all doubtful.