浅论贪污罪处罚中的两个误区

Two Erroneous Orientations in the Penalty of Embezzlement

现行贪污罪处罚中的贪污数额认定和贪污未遂的论处都存在着明显的误区。贪污数额的认定应以犯罪行为造成的公共财物所有权丧失的数额计算 。

Erroneous orientations exist in the current law of embezzlement punishment about the recognition of the sum of embezzled property and the penalty of an attempted embezzlement .The former should depend on the sum of the lost ownership of public property ,while the latter should be carried out according to the degree of loss caused by the crime.