Refers to the property of the unit. From the legal attribute analysis, the property of the unit not only refers to the property owned by the unit, but also includes the property owned by the unit in the village, that is, the property of others temporarily managed, used or transported by the unit according to the law or the contract. The difference between it and embezzlement is discussed later. From the analysis of natural attributes, it includes movable property and immovable property, tangible property and intangible property. In judicial practice, the difficulty lies in whether intangible property is the target of the crime of duty embezzlement. Intangible property refers to property that does not have natural form, but can provide people with certain rights and bring benefits. Professor Liang Huixing's understanding of "the expansion of the concept of things" is as follows: due to the development of the real economy and science and technology, the extensive use of electricity, sound and light forces the law to expand the concept of things. As a result, natural forces such as electrothermal sound and light are also decomposed into things, not limited to "tangible". But rights are still not included. China's civil law should also be interpreted in this way. ① the Supreme People's Court's Interpretation on Several Issues Concerning the Specific Application of Law in the Trial of Theft Cases stipulates: "Stealing public and private property, including electricity, gas and natural gas". Therefore, according to the provisions of the Supreme Court's judicial interpretation and the theory of "expansion of the concept of things", intangible property should be the object of the crime of duty embezzlement. However, the patent right, business newspaper right, copyright and business secret of artificial intellectual property are different from tangible property and intangible things such as electricity, heat energy, gas and natural gas. This kind of intangible property should not be the object of the crime of duty embezzlement, but should be convicted and sentenced for the crime of infringing intellectual property rights according to the specific circumstances.