According to the rules of current “Penal Pode”, Xu Ting case，compared with curt ruling “thieves offencs”,is a typical criminal case that has been resulted form the civil case and is more suitable when it is regarded as embezzlement crime. The apocalypse getting from “Tu Ting case” is that penal code can not wrong an innocent people as well as indulge a crime personp; And, penal should go with in response to the offense, such as:offense is light when penal is light, offense is heavy when the penal weigh. These should be under the modern social penal code principle by the common citizen,lawgiver andjudicatory who are going to pursuing law candor.