Misappropriation of special funds issued by the state, the special funds issued by the state are used for specific purposes, and some are even used in very urgent situations, which cannot be illegally misappropriated. If it is misappropriated and causes adverse consequences to the people of the country, it is necessary to cope with the corresponding legal responsibilities.

Legal analysis

Earmarking is a principle of special fund management. Enterprise profit retention fund, renovation fund, major repair fund, welfare fund, and overall retirement fund shall be used in accordance with the principle of earmarking. The principle of earmarking funds is to deposit them in a special bank account, save them first and then use them, and accept the supervision of the bank. It is necessary to clearly define the scope of use of all kinds of special funds and the boundaries with business operation funds, and shall not misappropriate each other. Special materials and materials required for special fund projects shall be reserved separately and accounted for separately. (4) Accounts receivable and accounts payable of special funds shall be accounted for separately and settled in time. The principle of earmarking refers to the use of funds for designated purposes in accordance with the provisions and reflected separately. This principle is a unique criterion of public institution accounting, which only exists in public institution accounting, including hospitals. In hospitals with many investment subjects and projects, the funds must be used for different purposes as stipulated when obtaining the funds, and the funds should be used for special purposes and special accounts; Accounting statements should reflect their acquisition and use respectively to ensure the use effect of special funds. In public institutions, investors do not require capital gains and capital recovery for the funds they provide, but require them to be used according to their intended purposes. Therefore, the special funds and investment funds of public institutions must be used according to the prescribed purposes. Public funds should also be used according to the prescribed scope of use, and cannot be used for other purposes, especially for production, operation and foreign investment. Implementing the principle of earmarking is conducive to ensuring the smooth development of business activities of public institutions.

legal ground

The funds for representative activities as stipulated in Article 35 of the Law of the People's Republic of China on Deputies to the National People's Congress and Local People's Congresses at Various Levels shall be included in the fiscal budget at the corresponding level for protection and earmarking.

Articles 5 and 6 of the Decision of the NPC Standing Committee on Amending the Forest Law of People's Republic of China (PRC) are changed to Article 8, and one item is added as item 3 in the first paragraph: "(3) Promote the comprehensive utilization and economical use of wood and encourage the development and utilization of wood substitutes". One paragraph is added as the second paragraph: "The state establishes a forest ecological benefit compensation fund for the creation, tending, protection and management of forest resources and trees in protective forests and special-purpose forests that provide ecological benefits. The forest ecological benefit compensation fund must be earmarked and shall not be used for other purposes. The specific measures are stipulated by the State Council. "