According to the current law, the main criminal subjects of the crime of misappropriating public funds are the staff of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions, as well as the personnel appointed by state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions to engage in official duties in non-state-owned institutions specified in the preceding paragraph.

Personnel engaged in official business in state-owned companies, enterprises or other state-owned units, as well as personnel and state staff assigned by state-owned companies, enterprises or other state-owned units to engage in official business in non-state-owned companies, enterprises and other units.

Article 185 of the Criminal Law of People's Republic of China (PRC)? Crime of misappropriating public funds: 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 appointed by state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions to engage in official duties in non-state-owned institutions listed in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law.

Article 272? Crime of misappropriating public funds. 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.

Article 384 Any State functionary who, taking advantage of his position, misappropriates public funds for personal use to engage in illegal activities, or misappropriates public funds for profit-making activities in a relatively large amount, or misappropriates public funds in a relatively large amount and fails to pay them back for more than three months, is guilty of corruption and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment.