Legal analysis: 1. The objects of infringement are different. The object of the crime of misappropriating public funds is the right to use the funds of companies, enterprises or other units; The object of the crime of duty embezzlement is the ownership of funds of companies, enterprises or other units.

2, the objective performance is different. The behavior of the crime of misappropriating public funds is misappropriation, that is, unauthorized use or lending to others without legal approval or permission; The behavior of the crime of duty embezzlement is embezzlement.

3. Subjectively different. The purpose of the crime of misappropriating public funds is to illegally obtain the right to use the funds of the unit; The purpose of the perpetrator of the crime of duty embezzlement is to illegally obtain the ownership of the property of his unit.

legal basis: article 185 of the criminal law of the people's Republic of China: crime of misappropriating public funds. commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions, in violation of their fiduciary obligations, use clients' funds or other entrusted or trusted properties without authorization. if the circumstances are serious, they shall be fined, and the directly responsible personnel and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years. If the circumstances are especially serious, he 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 5, yuan but not more than 5, yuan.