the crime of duty embezzlement refers to the behavior of a company, an enterprise or other units, which illegally takes the property of their own units for themselves by taking advantage of their positions, and the amount is relatively large. If we want to determine whether a crime is committed, we should look at whether his behavior conforms to the constitutive requirements of the crime. The constitutive requirements are from four aspects: subjective aspect, objective aspect, subject and object. The subject of the crime of duty embezzlement is a special subject, including the personnel of companies, enterprises or other units. This crime is direct and intentional subjectively. The object of this crime is the property ownership of companies, enterprises or other units. Have the purpose of illegally occupying the property of a company, enterprise or other unit. 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 the unit into private property, including the act of treating the legally held property as one's own property, using it and collecting it, that is, changing it into ownership. Generally speaking, the agent does not constitute the crime of duty embezzlement, but deals with it as a civil economic dispute.

Legal basis

Amendment to the Criminal Law of the People's Republic of China XXIX. The first paragraph of Article 271 of the Criminal Law is amended as: "Any employee of a company, enterprise or other unit who takes advantage of his position and 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 1 years or life imprisonment and fined. "