1. 词源与核心语义
embezzlement(侵占罪)源自法语"embesillier",特指受托人对委托财物的非法占有,强调"监守自盗"特性
misappropriation(挪用罪)由mis-(错误)与appropriate(拨用)构成,侧重资金用途的非法转换
2. 法律要件差异
- 主体要求:
embezzlement必须存在信托关系(如会计挪用公司资金)
misappropriation可适用于任何非法占用行为(如公务员挪用救灾款)
- 行为特征:
embezzlement包含完整占有意图(如做假账永久侵吞)
misappropriation可能只是暂时挪用(如"拆东墙补西墙 ...(以上内容有节略,please sign in for more)
网络相关图 embezzlement misappropriation
组词比对 embezzlement misappropriation
embezzlement of public funds
贪污公款
misappropriation of funds
防止滥用基金
embezzlement in taxation
税收舞弊罪
prevention of misappropriation of funds
防止滥用基金
embezzlement of tax payments
侵吞税款
case of misappropriation of public funds
挪用公款案件
embezzlement of tax funds
侵吞税款
Misappropriation of a client’s deposit
挪用客户资金
embezzlement of state property
侵吞国家财产罪
misappropriation of assets
滥用资财
embezzlement of estates
侵蚀公款
embezzlement of cash
盗用现金