Legal analysis: the misappropriation of partnership funds by partners is usually a civil dispute, and they can bring a lawsuit to demand the return of the corresponding funds or compensate for the losses. However, the criminal law also stipulates that the misappropriation of unit funds by unit staff may constitute the crime of misappropriation of funds. Employees of companies, enterprises or other units who, taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others, and the amount is relatively large, which has not been paid back for more than three months, or although it has been more than three months, the amount is relatively large, profitable or illegal, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of funds from his unit shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 185 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.

Article 272 Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of funds from his own unit shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years. Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Article 384 of this Law. Whoever commits the act mentioned in the first paragraph and returns the misappropriated funds before initiating public prosecution may be given a lighter or mitigated punishment. Among them, if the crime is minor, the punishment may be mitigated or exempted.