The crime of duty embezzlement (Article 27 1 of the Criminal Law) refers to the behavior that the personnel of a company, enterprise or other unit illegally take the property of their own unit for themselves by taking advantage of their position, and the amount is relatively large.
The object of this crime is the property ownership of companies, enterprises or other units. Here, "company" and "criminal case plea examination-duty embezzlement crime" refer to non-state-owned limited liability companies and joint stock limited companies established in accordance with the Company Law of People's Republic of China (PRC); Enterprises refer to non-state-owned economic organizations such as shops, factories, restaurants, hotels, various service industries, transportation and other economic organizations with certain registered capital and certain employees, in addition to the above-mentioned companies; Other units refer to non-state-owned social organizations or economic organizations other than the above-mentioned companies and enterprises, including collective or private institutions and various groups.
The object of the crime of duty embezzlement is the property of companies, enterprises or other units, including movable and immovable property. The so-called "movable property" not only refers to currency (including RMB, foreign currency, securities, etc. ) property that has been occupied and managed by companies, enterprises and other units, including property that the unit has the right to occupy but does not possess, such as creditor's rights owned by companies, enterprises or other units. As far as the form of property is concerned, the object of crime includes tangible and intangible things, such as factory buildings, electricity, gas, natural gas, industrial property rights and so on.