The constitutive elements of the crime of official embezzlement are:
1. Object elements: The object of this crime is the property ownership of companies, enterprises or other units.
2. Objective aspect: The objective aspect of this crime is the behavior of occupying the property of the unit in a large amount by taking advantage of the position. Specifically, it includes the following three aspects:
(1) It must take advantage of its own position;
(2) There must be acts of encroachment;
(3) It must reach a relatively large amount. If only the act of illegally occupying the property of companies, enterprises and other units, but it does not reach the standard of a relatively large amount, it cannot constitute this crime.
3. Main elements: The subject of this crime is a special subject, including the personnel of companies, enterprises or other units.
4. Subjective elements: This crime is directly intentional in the subjective aspect, and has the purpose of illegally occupying the property of companies, enterprises or other units.
Legal basis
Article 271 of the Criminal Law of the People's Republic of China [Crime of Duty Embezzlement] Any employee of a company, enterprise or other unit who, taking advantage of his position, illegally takes possession of the property of his own unit, 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 10 years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and shall also be fined.
[Crime of corruption] If a person who is engaged in public service in a State owned company, enterprise or other State owned unit, or a person who is assigned by a State owned company, enterprise or other State owned unit to a non-state-owned company, enterprise or other unit to engage in public service commits the act mentioned in the preceding paragraph, he shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.
