1, misappropriating public funds for personal use, and the amount is more than 5,000 yuan to 1 0,000 yuan, which is illegal;

2, misappropriation of public funds in the amount of 6.5438+0 million yuan to more than 30 thousand yuan, owned by individuals for profit-making activities;

3, misappropriation of public funds for personal use, the amount of 6.5438+0 million yuan to more than 30 thousand yuan, more than 3 months did not return.

Corrupt criminals must use their position to commit the crime of corruption, that is, use their position power and position convenience to control, operate, manage and deal with public funds or specific funds and materials to commit the crime of corruption. Misappropriation refers to the act of leaving public funds outside the unit without legal approval or violation of financial discipline. After the actor leaves the public funds from the unit, even if the public funds are not used, they are also misappropriated.

laws and regulations

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 270 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.

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.

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.