Taking advantage of one’s position to embezzle public funds for personal use and conduct illegal activities. Once an actor misappropriates public funds for personal use and engages in illegal fund-raising, gambling and other illegal activities, it constitutes the crime of misappropriation of public funds. Misappropriating public funds to carry out illegal activities has serious social harm. It not only violates the integrity of national public officials and the ownership of public property, but its illegal activities are bound to cause other harmful consequences to society. Therefore, the purpose of carrying out illegal activities is Embezzlement of public funds. (2) Taking advantage of his position to misappropriate public funds for personal use, in large amounts, for profit-making activities. It should be pointed out that profit-making activities usually refer to activities that can obtain economic benefits such as operating, investing, buying stocks, and speculating on real estate. (3) Taking advantage of his position to misappropriate public funds for personal use, and the amount is relatively large and has not been repaid for more than three months.

1. Taking advantage of the position to misappropriate the funds of the unit for personal use or lending to others. Among them, "personal use" includes the following three situations:

1. Using the company's funds for the use of myself, relatives, friends, or other natural persons;

2. Using the company's funds in the name of an individual The unit's funds are used by other units;

3. An individual decides to use the unit's funds for other units to use in the name of the unit to seek personal interests.

2. To constitute the crime of misappropriating the unit’s funds or client funds, the following four conditions must be met at the same time:

1. The criminal subject must be a commercial bank, stock exchange, futures exchange, Staff of securities companies, futures brokerage companies, insurance companies or other financial institutions. The “staff of other financial institutions” here refers to those who engage in financial services such as trust investment and financial leasing, except commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, and insurance companies expressly stipulated in this paragraph. Staff of institutions, such as trust investment companies, financial leasing companies, finance companies, etc.

2. The perpetrator must be intentional in the subjective aspect, and it is not a mistake caused by work fault or unfamiliarity with the business. The funds he misappropriated were for personal use or lending to others.

3. The perpetrator took advantage of his position by misappropriating funds from his own company or clients. "Using the convenience of position" refers to the convenient conditions created by the entities listed in this paragraph taking advantage of the power or authority to be in charge, responsible for or handle a certain business. "Misappropriation of the funds of the company or clients" refers to an individual taking advantage of his position to misappropriate funds owned by the company or that he has the right to control, as well as funds that the company's customers deposit into the company or entrust the company to handle settlement, transfer, custody and other services. funds. Fourth, if the perpetrator misappropriates the funds of the unit or clients without authorization, he must meet legal conditions to constitute a crime.

3. Because the provisions are too simplistic, they may lead to misunderstandings. Key points to note are:

1. The standard for misappropriating funds for a "large amount" is 100,000 yuan, and the starting point for misappropriating funds for "carrying out illegal activities" is 60,000 yuan.

2. The "huge amount" of misappropriated funds cannot be compared with the "huge amount" of misappropriation of public funds, but should be compared with the "serious circumstances" of misappropriation of public funds. The standard for "huge amounts" of misappropriated funds is generally 4 million yuan, and the standard for "huge amounts" for illegal activities is 2 million yuan.

3. Comparing the "non-refundable amount of misappropriated funds" with the "non-refundable for serious circumstances" in misappropriation of public funds, the standard is generally 2 million yuan, and the standard for illegal activities is 1 million yuan. .

(2)

Legal basis:

"Criminal Law of the People's Republic of China"

384 Article

State functionaries take advantage of their positions to misappropriate public funds for personal use and engage in illegal activities; Anyone who fails to repay the debt within a month is guilty of misappropriation of public funds 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. Those who misappropriate huge amounts of public funds and fail to return them shall be sentenced to fixed-term imprisonment of more than ten years or life imprisonment.

Whoever misappropriates funds and materials used for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, and relief for personal use shall be severely punished