the four constituent elements of the crime of duty embezzlement are: object element, objective element, subject element and subjective element. The object of crime is the property ownership of companies, enterprises or other units; Objectively speaking, it is manifested in taking advantage of his position to occupy the property of his unit; The subject is a special subject, including personnel of companies, enterprises or other units; Subjectively, it is direct and intentional, and it has the purpose of illegally occupying the property of companies, enterprises or other units.
the property of the unit refers to all the property possessed by the unit according to law, including all the property rights, intangible property rights and creditor's rights owned by the unit in its own name or not. Its specific form can be buildings, equipment, inventory goods, cash, patents, trademarks and so on. The so-called illegal possession refers to the use of embezzlement, theft, fraud and other means to turn the property of one's own unit into private property, including the act of treating, using and collecting the legally held property of one's own unit as one's own, such as falsely claiming the property of one's own unit, equipment and so on, and selling it at a price; Register the transfer of the unit house where you live as your own; Or conceal the things kept, falsely claim that they have been stolen, lost, damaged, etc., and also include the act of defrauding, stealing, embezzling and dividing them up by taking advantage of their position without first occupying the property of the unit, thus turning them into private ones. This crime can be constituted as long as it is essentially for the purpose of illegal possession and takes advantage of the position to express the intention of such illegal possession and reaches the standard of a large amount, whether it is to hold it first and turn it into one's own or not to hold it first and turn it into one's own by embezzlement, theft and fraud. It is worth noting that once the actor's illegal occupation of the property of the unit begins, it will continue, but this is only the continuation of the result of illegal ownership, not the continuation of the occupation of this crime. The completion of the occupation should be regarded as accomplished. As for the attempt, it should depend on whether the embezzlement is completed. If it is not completed, it should be punished as an attempt. If the accountant deliberately fails to record a certain payment, but is found before closing the account, it should be punished as an attempt of this crime.
Is the amount of restitution for the crime of duty embezzlement the recognized amount?
The amount of duty embezzlement is recognized according to the actual loss of the injured unit, and the actual loss caused to the injured unit by * * * and * * is the amount of duty embezzlement.
Legal basis:
Article 271 of the Criminal Law of the People's Republic of China
Personnel of companies, enterprises or other units who take advantage of their positions and illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated.