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Embezzlement is one of the serious social evils, deeply affecting the development of the country. This is the act of abusing one’s position and power to appropriate public property, causing significant damage to society. In this article, we will learn about embezzlement, specific examples, types of embezzlement crimes, forms of punishment, conditions for constituting the crime, purposes, consequences as well as preventive measures and the role of the law in preventing and combating this evil.

What is embezzlement?

Embezzlement is the act of abusing one’s position and power in order to appropriate public property or the property of others. This is one of the serious acts of corruption, causing great damage to society.

Definition of embezzlement

Embezzlement of property is understood as the act of a person in a position of power or authority taking advantage of his or her position and authority to illegally appropriate or use public property or other people’s property for personal purposes. This is a violation of the law, seriously infringing on the ownership rights of the State, organizations and individuals.

Characteristics of embezzlement

• The executors are cadres, civil servants, public employees, and people with positions and powers in agencies, organizations, and enterprises.
• Acts of abusing position and power to illegally appropriate or use public property or property of others.
• Personal purpose, profit.
• Causing great damage to property of the State, organizations and individuals.

Distinguishing embezzlement from other crimes

Embezzlement of property differs from other crimes such as corruption, abuse of power, economic crimes, etc. in that:

• Embezzlement is the act of abusing one’s position or power to appropriate public property or the property of others.
• Corruption is the abuse of position and power for personal gain or for the benefit of others.
• Abuse of position and power is the illegal use of position and power.
• Economic crimes are acts that violate economic law.

Examples of embezzlement

Embezzlement is a common and serious social evil. Below are some specific examples of embezzlement:

Embezzlement of public funds

An accountant of a state agency took advantage of his position to embezzle public funds intended for paying salaries to employees. This officer created fake payrolls and then embezzled the difference for personal use.

Embezzlement of corporate assets

A company director took advantage of his position to appropriate some of the company’s machinery and equipment to sell for personal use. In addition, this director also created fake invoices and documents to appropriate the company’s money.

Land corruption

A commune land official abused his position to appropriate a number of local public land lots. This official forged documents and contracts to transfer these land lots to relatives and friends at a fraction of the market price.

Embezzlement of materials and assets of the agency

A warehouse manager of a state agency took advantage of his position to appropriate some of the agency’s supplies and assets such as computers, mobile phones, etc. for personal use or to sell for money.

Embezzlement of project funds

A public investment project manager abused his position and authority to embezzle part of the budget for the project. This officer created fake contracts and documents to embezzle money.

The above examples show that embezzlement is a serious situation, causing great damage to the State, organizations and society. This is a violation of the law and needs to be strictly handled.

Types of embezzlement crimes

Embezzlement of property can be divided into different types of crimes depending on the subject, behavior and level of harm. Specifically as follows:

Embezzlement of state property

This is an act of abusing one’s position and power to illegally appropriate and use public assets such as money, property, materials, equipment, etc. of state agencies and organizations.

Embezzlement of organizational assets

Acts of abusing position and power to illegally appropriate or use assets of enterprises, organizations, and non-state agencies.

Embezzlement of personal property

Taking advantage of position and power to illegally appropriate or use other individuals’ property.

Embezzlement of public funds

Abuse of position to appropriate public funds, salaries, and bonuses of agencies and organizations.

Embezzlement of project funds

Taking advantage of position and power to illegally appropriate and use money and assets intended for public investment projects.

Embezzlement of public property and materials

Acts of abusing position and power to illegally appropriate or use materials and assets of state agencies and organizations.

The above types of embezzlement are all serious, causing great damage to the State, organizations and individuals. Officials, civil servants and public employees who commit these acts must be strictly handled according to the provisions of the law.

Penalties for embezzlement

The crime of embezzlement is a serious violation of the law and will therefore be criminally prosecuted with severe penalties. Specifically as follows:

Main penalty

• Imprisonment from 2 years to 20 years depending on the level of embezzlement.
• Fine from 20 million to 200 million VND.

Additional penalties

• Prohibition from holding certain positions or jobs from 1 to 5 years.
• Confiscation of part or all of the property.

Judicial measures

• Force restore to original state.
• Forced to pay damages.

Thus, the penalties for embezzlement are very severe, including imprisonment, fines, ban from holding positions, confiscation of assets, forced compensation for damages… Officials, civil servants, and public employees who commit embezzlement will face strict punishment by law.

Conditions constituting the crime of embezzlement of property

For an act to be considered a crime of embezzlement, the following conditions must be met:

Subject

The perpetrator is a cadre, civil servant, public employee or other person assigned to manage and use public property.

Behavior

Abuse of position and power to illegally appropriate or use public property or property of others.

Purpose

For personal gain, to use property for personal purposes.

Consequence

Causing significant property damage to the State, organizations and individuals.

When all of the above conditions are met, the behavior of a person holding a position or authority will be considered a crime of embezzlement and will be subject to criminal liability according to the provisions of law.

Purpose of the crime of embezzlement

Embezzlement of property is an act for personal gain. Specifically, the main purposes of the crime of embezzlement of property include:

Illegal profit

A person who commits the crime of embezzlement of property with the aim of making illegal profits or getting rich quickly by appropriating public property or property of others.

Serving personal needs

Abuse of position and power to appropriate property for personal needs such as shopping, luxury spending, etc.

gratitude, compromise

Some cases of embezzlement are to repay favors or compromise with others, such as superiors, partners…

Cover up other violations

Embezzlement of property also has the purpose of covering up other illegal acts of oneself or others.

Thus, embezzlement of assets always originates from personal purposes, profiteering, causing moral degradation, seriously affecting the integrity of the team of cadres and civil servants.

Consequences of embezzlement

The crime of embezzlement of property causes serious consequences, deeply affecting many aspects of social life, specifically:

Financial loss

The illegal appropriation or use of public property or other people’s property causes serious financial damage to the State, organizations and individuals.

Impact on the operations of agencies and organizations

Due to loss of assets, agencies and organizations will encounter difficulties in operation, affecting work efficiency and the organization’s reputation in the community.

Moral degradation, people’s trust

The act of embezzlement of property degrades the morality and trust of the people in officials and civil servants, causing confusion and distrust in the political and social system.

Negative impact on socio-economic development

The crime of embezzlement of property negatively affects the business environment, reduces the confidence of foreign investors, and affects the socio-economic development of the country.

Therefore, to prevent and handle the crime of embezzlement of property, it is necessary to take serious measures and strictly handle it according to the provisions of law.

Measures to prevent embezzlement of property

To prevent and minimize the crime of embezzlement, effective preventive measures are needed from top to bottom, specifically:

Strengthening education and moral training

Through strengthening education, training ethics, and building a sense of responsibility, it will help officials and civil servants raise awareness about properly handling public assets.

Propose a strict inspection and monitoring mechanism

It is necessary to establish a mechanism to closely inspect and monitor the management and use of public assets and personal assets of officials and civil servants to prevent acts of property embezzlement.

Build attractive welfare policies

Build attractive, socially recognized welfare policies to encourage officials and civil servants to work honestly and with integrity.

Clearly implement reward and discipline mechanisms

Clearly implement the reward and discipline mechanism, between strict handling and discipline for violators, it is necessary to side by side with creating conditions and encouraging those with achievements.

The above measures need to be implemented synchronously and continuously to better prevent property embezzlement crimes in society.

The role of law in preventing and combating property embezzlement

The law plays a very important role in preventing and combating the crime of embezzlement of property. The main roles of the law include:

Establishing a legal system

Through the promulgation and enforcement of relevant legal documents, the law helps clearly define violations, handling principles, and forms of punishment for the crime of embezzlement of property.

Establish inspection and monitoring mechanisms

The law establishes a mechanism to closely inspect and monitor the use of public and private assets to promptly prevent acts of embezzlement.

Ensuring fairness and transparency

The law ensures fairness and transparency in handling cases related to embezzlement of property, and does not accept acts of concealment or cover-up for criminals.

Serious handling

The law provides strict measures to deal with those who commit the crime of embezzlement, thereby strengthening the work of preventing and combating embezzlement.

With its important role, law plays a key role in building and maintaining social order and security, protecting property and the rights of individuals, organizations and society.

The significance of preventing and combating the crime of embezzlement of property

The prevention and combat of property embezzlement is important not only for the protection of property and rights of individuals and organizations but also has a positive impact on other aspects of society, specifically:

Maintain social order and security

By preventing crime and combating property embezzlement, we help maintain social order and security, and improve cultural and moral life in society.

Strengthening public confidence

Activities to prevent and combat corruption increase people’s trust in agencies, organizations and the state, thereby helping to strengthen social relationships.

Sustainable socio-economic development

Preventing property embezzlement creates a healthy business environment, attracts investment, and facilitates sustainable socio-economic development.

Enhance national prestige

Through activities to prevent and combat asset embezzlement, Vietnam has built the image of a country with laws, transparency, fairness, and enhanced its reputation in the international arena.

Preventing and combating property embezzlement is not only the responsibility of the authorities but also the responsibility of the whole society and each citizen. Only when each individual complies with the law and ensures cleanliness and honesty in daily behavior, can society develop and become stronger. Conclusion: The crime of embezzlement is a serious problem in society, affecting the sustainable development of the country. The prevention and combat of the crime of embezzlement requires the consensus of the whole society, strictness in handling and responsibility of each individual. Only through the correct and serious implementation of measures to prevent and handle crimes, can society achieve the goal of building a united, peaceful and prosperous community.

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