Refers to state workers who misappropriate public funds for personal use and carry out illegal activities.

Legal Analysis

The crime of misappropriation of public funds refers to the crime of misappropriation of public funds by state workers who take advantage of their positions to misappropriate public funds for personal use and carry out illegal activities, or who misappropriate public funds in a large amount or Conducting profit-making activities, or misappropriating a large amount and not repaying it for more than 3 months. The subject of the crime of misappropriation of public funds is a state functionary. The connotation and denotation of the state functionary mentioned here are basically the same as those of the state functionary in the aforementioned crime of corruption. It is also specific and official (position). State functionaries who commit the crime of misappropriation of public funds include: state functionaries who engage in official duties in state agencies. Personnel who engage in official duties in state-owned companies, enterprises, institutions and people's organizations; persons who are appointed by state-owned units to perform official duties in non-state-owned units; other persons who engage in official duties in accordance with the law.

Legal basis

Article 185 of "Criminal Law of the People's Republic of China" Commercial banks, stock exchanges, futures exchanges, securities companies, and futures brokerage companies Any staff member of an insurance company or other financial institution who takes advantage of his or her position to misappropriate the funds of his or her company or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law. Staff of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions and staff of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies If a person assigned by a company or other state-owned financial institution to perform official duties at a non-state-owned institution specified in the preceding paragraph commits the acts specified in the preceding paragraph, he shall be convicted and punished in accordance with the provisions of Article 384 of this Law. Article 185-1 A commercial bank, stock exchange, futures exchange, securities company, futures brokerage company, insurance company or other financial institution violates its fiduciary obligations and uses client funds or other entrusted or trusted property without authorization. If the circumstances are serious, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 30,000 yuan but not more than 300,000 yuan; if the circumstances are particularly serious, The offender shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan. If social security fund management agencies, housing provident fund management agencies and other public fund management agencies, as well as insurance companies, insurance asset management companies, and securities investment fund management companies use funds in violation of state regulations, the persons in charge and other directly responsible persons who are directly responsible for them shall , punished in accordance with the provisions of the preceding paragraph.