Legal analysis
Misappropriation of the company's internal cash of 3 million for others' use has constituted the crime of misappropriation of public funds. The object of this crime is mainly the ownership of public property, which also violates the national financial management system to some extent. The direct object of the crime of misappropriating public funds is the right to use public funds, and at the same time, the actor will inevitably possess it after misappropriating public funds, and some will also benefit from it. Ownership includes four interrelated and relatively independent powers: possession, use, income and disposal. Therefore, the infringement of ownership power must be an infringement of ownership. The infringement of ownership does not mean the transfer of ownership. According to the relevant laws of our country, ownership must be obtained according to law. Therefore, in this legal sense, it is impossible for any property crime to truly obtain ownership. The crime of misappropriating public funds infringes property ownership just like the crime of corruption, but the difference is only the degree of infringement of ownership. At the same time, it is precisely because the crime of misappropriating public funds directly violates the right to use public funds, violates the system of using public funds in the national financial management system, and thus violates the national financial management system. However, because the main object of embezzlement crime is the ownership of national public property, the objects of embezzlement crime include: the ownership of state-owned property, the collective property of working people, the ownership of social donations or special funds for public welfare undertakings such as poverty alleviation, the ownership of private property managed, used or transported by state organs, state-owned companies, enterprises, collective enterprises and people's organizations, the ownership of funds of non-state-owned companies, enterprises and other non-state-owned units, and the ownership of funds of customers of non-state-owned units. Among them, the criminal object of embezzlement crime is not only
legal ground
Article 272 of the Criminal Law of People's Republic of China (PRC), 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 fails to pay them back for more than three months, or engages in profit-making activities or illegal activities for less than three months, shall be sentenced to fixed-term imprisonment 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. 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.