In judicial practice, because embezzles the joint offense situation complex and the argument theoretically, affected has determined guilt the discretion of punishment to this crime.

司法实践中，因贪污共同犯罪情况复杂及在理论上的争论，影响了对该犯罪的定罪量刑。

An individual who embezzles not less than 5, 000 yuan and not more than 50, 000 yuan shall be sentenced to fixed-term imprisonment of not less than one year and not more than seven years.

个人贪污数额在五千元以上不满五万元的，处一年以上七年以下有期徒刑；

This article through to embezzles the crime of bribery the concept as well as the present situation analysis, proposes the prevention embezzlement bribe strategy according to the actual situation.

本文通过对贪污贿赂罪的概念以及现状的分析，根据实际情况提出防治贪污贿赂的策略。