Although the case has been decided by the people’s court to take effect in the case,but the case in the investigation and review of the prosecution stage of the case of the qualitative,the crime and the crime and format law enforcement and brought about by the judicial effect,social effects caused by confusion A wide range of controversy.In particular,the definition of "public" in the constitution of the case,the definition of the direct responsibility,the legal interest of the crime,the crime of illegally absorbing the crime of public deposit and the crime of fund-raising fraud and the practical judicial confusion of this crime,And the real world can not reach a consensus.Therefore,this article chooses the case as the research material,from the analysis of the crime of illegally absorbing the crime of public deposits and the reality of judicial practice puzzled,trying to answer the case of qualitative doubt,better clarify the legal disputes and practical confusion,and in the case of controversy On the basis of a comprehensive analysis,put forward to solve legal disputes and practical confusion of legal thinking and institutional recommendations.This paper is divided into three parts:The first part of the case and the introduction of the relevant legal disputes.Through the introduction of the specific case and the questioning and controversy in this case,the author draws the definition of "public" in the constitution of the case,the definition of direct responsibility,the legal interest of this crime,the crime of illegally absorbing public deposit and the crime of fund raising fraud And the reality of the crime of judicial confusion and other controversial focus.In the second part,through the concrete analysis of the above legal disputes,it clarifies the difficulties in the crime of illegally absorbing the crime of public deposits and the practical confusion in the judicial practice.It clarifies the characteristics and the way of "public" in this crime,The legal interests of the offender,the legal status of the depositor,and the judicial and social effects in judicial practice.The third part is to solve the above legal disputes and judicial practice in the practical confusion,this article from two aspects of legal thinking and institutional recommendations.The first is to put forward from the legislative level of judicial interpretation,to resolve the focus of the legal thinking of the dispute;the second is from the experience of foreign countries,China is not prosecuted with the conditions of legislation and judicial practice,the proposed introduction of conditional non-prosecution system to solve the reality of judicial practice Dilemma.