The objective aspect of this crime is to take advantage of one’s position to embezzle the property of the unit. Specifically, for larger amounts, it includes the following three aspects:

1. Must Taking advantage of one's position

The so-called taking advantage of one's position in the crime of job embezzlement refers to taking advantage of one's position and the conveniences related to one's position. Authority refers to the power within the scope of one's position and position. The convenience conditions related to one's position refer to the convenience conditions formed by taking advantage of one's authority or position, although one does not directly use one's position or authority in the position, or Taking advantage of one's position or status through other personnel. Including: (1) using one's power to be in charge, in charge, handling, deciding or handling, and handling certain matters; (2) relying on one's own power to command, influence subordinates or use other personnel's duties related to positions and positions. Authority; (3) Relying on, relying on authority and status to control or influence other personnel, or taking advantage of the authority of people who have desires for themselves, such as unit leaders using the power to allocate and dispose of unit property; cashiers using the power to handle and manage money; general Employees have the right to temporarily hand over property, such as houses, etc., to themselves for use and safekeeping when using the unit. As for those who do not take advantage of the convenience of their position, but only take advantage of the convenience of work, such as familiarity with the environment, easy blending into the scene, easy access to the target, etc., even if they obtain property, it does not constitute this crime. If it constitutes a crime, they should be charged with other crimes such as theft. Punish the crime.

2. There must be acts of misappropriation

The property of the unit refers to all the property that the unit possesses according to law, including the property owned by the unit in its own name or not owned in its own name but for All property rights, intangible property rights and creditor's rights owned by the unit. Its specific form can be buildings, equipment, inventory, cash, patents, trademarks, etc. The so-called illegal possession refers to the use of embezzlement, theft, fraud and other means to make the property of the unit private, including treating the legally held property of the unit as one's own and disposing, using and collecting it. The behavior of holding as one's own, such as falsely claiming that the unit house, equipment and other property owned by oneself is owned and selling it at a price; transferring the ownership of the unit house where one lives and registering it as one's own; or concealing and keeping things and falsely claiming that they are owned. It has been stolen, lost, damaged, etc., and it also includes the behavior of not possessing the unit's property but taking advantage of one's position to defraud, steal, embezzle, share it privately, and then convert it into private property. Regardless of whether it is first held and then turned into one's own, or one is not held first and turned into one's own by embezzling, stealing or defrauding, as long as it is essentially for the purpose of illegal possession and taking advantage of one's position to make such illegal possession If the intention is to express that the amount is relatively large, this crime can be constituted. It is worth noting that once the perpetrator's illegal misappropriation of the unit's property begins, it will continue. However, this is only the continuation of the illegal ownership status, not the continuation of the misappropriation of this crime. The completion of the act of misappropriation shall be deemed to have been 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 accounting staff deliberately fails to enter a certain amount of payment into the account, but is discovered before the account can be settled, the crime should be punished as an attempt. .

3. The amount must be relatively large. If there is only illegal misappropriation of property of companies, enterprises and other units, but the amount does not reach the standard of relatively large amount, this crime cannot be constituted.

As for the starting point for larger amounts, according to the Tenth Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Corruption and Bribery jointly issued by the Supreme People's Court and the Supreme People's Procuratorate on April 18, 2016 Article 1. For the crime of accepting bribes by non-state functionaries as stipulated in Article 163 of the Criminal Law and the crime of embezzlement of duties as stipulated in Article 271 of the Criminal Law, the starting points for “relative amounts” and “huge amounts” shall be determined in accordance with this interpretation. Regarding the crime of bribery and corruption, the amount standards corresponding to the crime of bribery and corruption shall be doubled and five times implemented. Article 1 Whoever embezzles or accepts bribes in an amount of more than 30,000 yuan but less than 200,000 yuan shall be deemed to be a "relatively large amount" as stipulated in the first paragraph of Article 383 of the Criminal Law and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention in accordance with the law. , and impose a fine. Article 2 Whoever embezzles or accepts bribes in an amount of more than 200,000 yuan but less than 3 million yuan shall be deemed to be a "huge amount" as stipulated in the first paragraph of Article 383 of the Criminal Law and shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years in accordance with the law. imprisonment, and a fine or confiscation of property.