Second, the application of the crime of Embezzlement.
二、侵占罪的适用论说。
参考来源 - 侵占罪的本质和司法实践研究（研究生论文）There is a lot of controversy about the crime of embezzlement in the perspectives of both theoretical circle and judicial practice.
挪用公款罪在理论上和司法实践中均存在着不少争议。
参考来源 - 论挪用公款罪犯罪构成（研究生论文）However, the aging population growing in China, the fund embezzlement scandal emerging, which make social security fund’s ability to pay to face serious challenges.
但是我国人口老龄化问题日益加剧,基金挪用丑闻的不断出现,这些使得我国社会保障基金的支付能力面对严重挑战。
参考来源 - 我国社会保障基金投资运营研究·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
N-UNCOUNT Embezzlement is the crime of embezzling money. 挪用公款
He was later charged with embezzlement.
他后来被指控挪用公款。
He was later charged with embezzlement.
他后来被指控挪用公款。
She had been charged with being an accessory to the embezzlement of funds from a cooperative farm.
她已被指控为挪用一个合作农场资金的一个从犯。
On the contrary, many of these crimes, such as embezzlement of funds, the alteration of records, theft, vandalism, sabotage, and terrorism, can be committed without a computer.
相反，许多此类犯罪，如挪用资金、篡改记录、盗窃、破坏公物、蓄意破坏和恐怖主义，都可以在没有计算机的情况下进行。
Two former Cabinet ministers are serving jail time for embezzlement and bribery and a former president resigned amid allegations of rape.
VOA: standard.2009.09.25
President Moshe Katsav resigned after being accused of rape, and a former finance minister was convicted of embezzlement.
VOA: standard.2009.08.30
Chirac is charged with embezzlement and breach of trust relating to allegations that 35 people were given fake jobs at Paris city hall between 1994 and 1995, when he was mayor.
VOA: standard.2009.10.30
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