Using the method of empirical research, this paper selects 194 valid judgments of embezzlement cases published by Chinese officials in 2019 as samples to explore the current situation of the subject, object and sentencing results of embezzlement cases. The analysis discloses some characteristics such as high educational level of criminals and high proportion of state organ staffs and grass-roots public servants. At the same time, many problems are revealed, such as the division of powers and responsibilities within the enterprises is not clear, as well as the external supervision in key fields is not enough, which all provide conditions for embezzlement crime. In addition, the phenomenon of unfair sentencing is obvious, and the sentencing mode is not accurately applied in judicial practice at this stage. Therefore, a more reasonable, accurate and effective embezzlement crime prevention system needs to be established in the future.