Non-state staff entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage and manage state-owned property, taking advantage of their positions, misappropriate state-owned funds for personal use, which constitutes a crime.
Details are as follows:
1. Taking advantage of one's position means taking advantage of the convenience of the person in charge to manage the funds of the handling unit, and misappropriation means using the funds of the handling unit of the person in charge without legal approval;
2. Misappropriation includes misappropriation of unit funds for personal use and lending to others, including natural persons and legal persons. Non-state employees of companies, enterprises or other units take advantage of their positions to misappropriate the funds of their own units for use by individuals or other natural persons.
legal ground
Criminal law of the people's Republic of China
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.
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 13 Endangering national sovereignty, territorial integrity and security, splitting the country, subverting the people's democratic dictatorship and overthrowing the socialist system, disrupting social and economic order, infringing on state-owned property or property collectively owned by working people, infringing on citizens' private property, infringing on citizens' personal rights, democratic rights and other rights, and other acts that endanger society that should be punished according to law are all crimes, but if the circumstances are obviously minor and the harm is not great, they are not considered crimes.