Legal analysis: 1, the infringing objects are different. The object of the crime of misappropriating public funds is the right to use 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 crime of misappropriating public funds is misappropriation, that is, unauthorized use or lending to others without legal approval or permission; The act 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 unit funds; The purpose of the perpetrator of the crime of duty embezzlement is to illegally obtain the ownership of the property of his unit. According to the law, commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions, in violation of their fiduciary obligations, use customers' funds or other entrusted or entrusted property without authorization, and if the circumstances are serious, they shall be fined, and the directly responsible person 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 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 50,000 yuan but not more than 500,000 yuan.

Legal basis: Article 185th of the Criminal Law of People's Republic of China (PRC). Staff members of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who take advantage of their positions to misappropriate the funds of their own units or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law.

Staff members of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions, and personnel assigned by state-owned commercial banks, stock exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions to engage in public service in non-state-owned institutions specified in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law.

If commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions violate their fiduciary obligations and use clients' funds or other entrusted or entrusted properties without authorization, if the circumstances are serious, they shall be fined, and the directly responsible person 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 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 50,000 yuan but not more than 500,000 yuan.

Social security fund management institutions, housing provident fund management institutions and other public fund management institutions, as well as insurance companies, insurance asset management companies and securities investment fund management companies, use funds in violation of state regulations, and the directly responsible personnel in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.