Hello, here are the answers to your questions, 1. The subject of the crime of duty embezzlement is the staff of companies, enterprises or other units, and is not a national staff, so it is a special subject; The subject of the latter is a general subject, that is, a natural person who has reached the age of criminal responsibility and has the capacity for criminal responsibility. 2. The subjective aspect of the crime of official embezzlement is that he knows that it is the property of the unit and decides to illegally occupy it by means of embezzlement, theft, fraud, etc; The subjective content of the latter crime is determined to take possession of the property, forgotten property or buried property of others and refuse to return it. 3. The objective aspect of the crime of official embezzlement is to illegally occupy the property of the unit by taking advantage of the position, that is, to turn public into private. However, the perpetrator must take advantage of his position to embezzle, steal, cheat and other means, but whether the property has been held for him or not does not affect the establishment of this crime; The latter must first hold the property of others rightfully, in good faith and legally, and then use various means to take it for himself and refuse to return it. The behavior does not require the use of his position. 4. The object of the crime of duty embezzlement is the property of companies, enterprises or other units, including state-owned, collective and individual property. The latter crime only infringes on three specific properties of others, namely, the property of others, forgotten or buried property kept for oneself. Others only refer to individuals, not units. 5. The object infringed by the crime of official embezzlement is the ownership of public and private property; What the latter crime infringes is only the ownership of others' property. 6. The crime of duty embezzlement does not belong to the case that is handled only when told, while the latter is handled only when told. The crime of embezzlement refers to the act of illegally taking possession of the property, forgotten or buried objects handed over to oneself by others for the purpose of illegal possession, refusing to return them in large amounts. The subject of this crime is a general subject, and any natural person who has the ability of criminal responsibility at the age of 16 can constitute this crime. This crime must be intentional in the subjective aspect, that is to say, the property, forgotten or buried property that belongs to others and is still illegally occupied by others. The objects of crime are limited to three kinds of property: First, the property of others kept on behalf; Second, other people's forgotten property, which is not equal to lost property, and is also different from abandoned property; Third, others' buried objects.