Objectively speaking, it is an act of taking advantage of his position to occupy the property of his unit with a large amount.
Details are as follows:
1. Obtain the enterprise registration information of the injured unit and the evidential materials in the labor contract to confirm the position identity of the criminal suspect, and determine the criminal subject;
2 whether the property owned by the criminal suspect belongs to the evidence of taking advantage of his position;
3. It is necessary to identify the extracted written materials;
4. Obtain property accounts and other evidence about the object and amount of the crime, and make an audit appraisal report by the judicial accounting and auditing department;
5. The crime of duty embezzlement does not meet the filing standards and cannot be investigated for criminal responsibility.
Article 271 of the Criminal Law of People's Republic of China (PRC) * * * Any employee of a company, enterprise or other unit who, by taking advantage of his position, illegally takes the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined.
Crime of Corruption Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel engaged in public service in non-state-owned companies, enterprises or other units appointed by state-owned companies, enterprises or other state-owned units who commit the acts mentioned in the preceding paragraph shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.
Article 382 Any state functionary who embezzles, steals, cheats or illegally occupies public property by other means by taking advantage of his position is guilty of corruption.
Personnel entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage state-owned property embezzle, steal, defraud or illegally occupy state-owned property in other ways by taking advantage of their positions, which is regarded as corruption.
Whoever colludes with the personnel listed in the preceding two paragraphs and colludes with corruption shall be punished as a * * * offender.