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.
article 272 any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his own 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, which is relatively large, engages in profit-making activities or engages in illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. (crime of misappropriating funds)
if any person engaged in official business in a state-owned company, enterprise or other state-owned unit and any person appointed by the state-owned company, enterprise or other state-owned unit to engage in official business in a non-state-owned company, enterprise or other unit commits the acts mentioned in the preceding paragraph, he shall be convicted and punished in accordance with the provisions of Article 384 of this Law. (Crime of misappropriating public funds)
Article 273 Whoever misappropriates funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, thus causing great damage to the interests of the state and the people, the person who is directly responsible shall be sentenced to imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. (Crime of Misappropriating Specific Funds and Articles)
Amendment to the Criminal Law of the People's Republic of China (December 25, 1999)
VII. Article 185 of the Criminal Law is amended as: "If a staff member of a commercial bank, a stock exchange, a futures exchange, a securities company, a futures brokerage company, an insurance company or other financial institution misappropriates the funds of his own unit or clients by taking advantage of his position, it shall be in accordance with this Law. (Crime of misappropriating funds)
"Employees of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions and personnel assigned by state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies or other state-owned financial institutions to engage in official duties in the non-state-owned institutions specified in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law." (Crime of misappropriating public funds)
Interpretation of the law:
I. Concept and composition
The crime of misappropriating public funds was not stipulated in the p>1979 Criminal Law. On January 21, 1988, the National People's Congress Standing Committee (NPCSC) added the crime of misappropriating public funds in the Supplementary Provisions on Punishment of Corruption and Bribery, and the revised Criminal Law in 1997 (commonly known as the new Criminal Law) revised and improved the crime in Article 384. Because the provisions of the law are too principled, judicial practice is difficult to operate, so the two high schools have issued judicial interpretations. On September 18, 21, the Supreme Court issued the Interpretation on Issues Related to How to Identify Misappropriation of Public Funds for Personal Use, which stipulated that "State functionaries who use their position to lend public funds to other natural persons or private sole proprietorship enterprises or private partnerships without legal personality in their own name belong to misappropriation of public funds for personal use; If a national staff member uses the convenience of his position to lend public funds to other units in his own name for personal gain, it belongs to misappropriation of public funds for personal use. " The promulgation of this interpretation has caused controversy. On April 28th, 22, the 27th meeting of the Ninth the NPC Standing Committee adopted the Interpretation of the first paragraph of Article 384 of the Criminal Law, which explained the meaning of "personal use" for state functionaries to misappropriate public funds by taking advantage of their positions, and corrected the above judicial interpretation.
the crime of misappropriating public funds refers to the behavior of state functionaries who, by taking advantage of their positions, misappropriate public funds for personal use and engage in illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate a large amount of public funds and fail to pay it back for more than three months.
(I) Object Elements
The crime of misappropriating public funds infringes on complex objects, which not only infringes on the integrity of the official behavior of the state, but also infringes on the state's financial system and the ownership of public property.
the object of the crime of misappropriating public funds is public funds, that is, the monetary funds of state-owned units and collective economic organizations. Specific public property used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief is also the object of the crime of misappropriation of public funds, while other public property is not included.
(II) Objective elements
The crime of misappropriating public funds is objectively manifested as follows: the actor takes advantage of his position, misappropriates public funds for personal use, engages in 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.
1. The meaning of misappropriating public funds for personal use
According to "the NPC Standing Committee on