What are the constitutive elements of the crime of misappropriating funds?
1. The object of infringement is the usufructuary right of funds of companies, enterprises or other units;
2. Objectively, the actor took advantage of his position to misappropriate the funds of his unit for personal use or lend them to others;
3. The main body is the staff of companies, enterprises or other units;
4. The subjective aspect is intentional.
Legal basis: Article 272 of the Criminal Law of People's Republic of China (PRC).
Crime of misappropriating funds: staff members of companies, enterprises or other units who, by taking advantage of their positions, misappropriate the funds of their own units for personal use or lend 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 exceeded three months, the amount is relatively large, and they engage in profit-making activities or engage in 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.