If a financial institution misappropriates public funds, it shall impose a fine on the unit, 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; State functionaries who misappropriate public funds shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention. According to the provisions of Article 185 of the Criminal Law of People's Republic of China (PRC), commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies and other financial institutions violate their trust obligations and use clients' funds or other entrusted or entrusted property without authorization. If the circumstances are serious, they shall also 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. Article 384 stipulates that any state functionary who, by taking advantage of his position, misappropriates public funds for personal use for illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds and fails to pay it 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.

Legal objectivity:

Article one hundred and eighty-five of the Criminal Law of People's Republic of China (PRC), commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies and other financial institutions violate their fiduciary obligations and use clients' funds or other entrusted or entrusted property 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 the circumstances are especially serious. Article 384 of the Criminal Law of People's Republic of China (PRC) State functionaries who, by taking advantage of their positions, misappropriate public funds for personal use for illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate a large amount of public funds for more than three months, commit the crime of corruption and are sentenced to fixed-term imprisonment of not more than five years or criminal detention.