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Appropriate public funds is a kind of job crime, its new crime form pile up one after another, the problem for have the controversy compares greatly and knows in the judicatory the fulfillment different.For right usage law, accurately the cure a crime, now practice medium reflection more outstanding few problems take in to inquiry into.Want to know first in the appropriate public funds of the definition on the penal code offense and it to constitute important item first, so then can for affirm the work lays good foundation next move.But is also the boundary that needs us to peg out to appropriate public funds offense and other offenses during the period of affirming physically of, certainly appropriate public funds offense to exist the problem of a lot of controversies in the judicatory the fulfillment, for how the exactitude punish, or need us to carry on a discussion further again of, only handle to appropriate public funds offense with punishment with the legal system principle that insist a practical and realistic attitude, then can match"take fact as a basis, take law as standard".

Misappropriation of public funds as a job-related crimes, the new forms of crime are some controversial issues in the judicial practice, understanding mixed. To correctly apply the law, accurately crimes are more prominent on the practice reflect several issues to be addressed. First we recognize the definition in the Criminal Code of embezzling public funds and their constituent elements, so as to lay a good foundation for the next step. But in the actual process is that we need to distinguish between embezzling public funds and other crimes boundaries, of course embezzling public funds itself in the judicial practice on the existence of many controversial issues, the proper punishment, or we need further discussions, only to uphold the pragmatic approach to meet the "in the facts and with the law as the yardstick "to deal with the principle of the rule of law and punishment of embezzling public funds.

Defalcation as a functionary crime, some new crime forms occured in defalcation, there are some big controversies in the judicial practice. in order to accurately operate the law and accurately punish the crimes, we will discuss some issues that is very projecting in the practice. First of all, you must know the definitin of defalcation and forming elements of defalcation in the criminal law so that put a good base for the next step.We need to identify the ambit circumscription between defalcation and other crimes in the actual procedure of cognizance, certainly, defalcation is a problem that has many controversies in the judicial practice, which need us to make a further analyse for how to make a correct punishment, as long as we insist on keeping a practical and realistic attitude, we can successfully dispose and punish the crime of defalcation accordint to the principle of "take fact as a basis, take law as standard".