According to the current Criminal Law, misappropriating public funds and failing to return does not constitute the crime of corruption, but it stipulated as a plot of aggravating the punishment of the crime.

The rules of misappropriating public funds crime in Article 384 of The Criminal Law(1997) basically followed the certain rules of The Criminal Law amended before in the middle period of 1980s.

The cognizance of complicity of defalcation should be based on the principle of the general provisions of the criminal law.

Defalcation is a dispute focus in judicial practice.

After criminal law was redacted and put in force, defalcation has some disputed problems in the run of justice, which puzzle judicial pidgin and bring prevalent attention of the field of criminal.

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.