A Study on Issues about Attempted and Accomplished Embezzlement and Unaccomplishment of Corruption

People hold both positive and negative attitudes towards whether there is attempted embezzlement. This article argues for the latter for the reason that embezzlement also belongs to consequential offences and thus includes attempted embezzlement. The principles of crime preparation, attempted crime and crime desistance in the general provisions of Chinese criminal law can also be applied to embezzlement. As to the determination of embezzlement, this article holds that attempted and accomplished embezzlement can be distinguished by examining whether there is illegal possession of public properties. This article also points out various characteristics of attempted and accomplished embezzlement.