Legal analysis: if a unit or individual misappropriates the industrial injury insurance fund in violation of Article 12 of the Regulations on Industrial Injury Insurance, which constitutes a crime, criminal responsibility shall be investigated according to law; If it does not constitute a crime, it shall be given administrative sanctions or disciplinary sanctions according to law. The misappropriated fund shall be recovered by the administrative department of labor security and incorporated into the industrial injury insurance fund; Confiscated illegal income shall be turned over to the state treasury according to law.

Legal basis: Article 12 of the Regulations on Work-related Injury Insurance is deposited in the financial special account of social security fund for the payment of work-related injury insurance benefits, labor ability appraisal, publicity and training on work-related injury prevention and other work-related injury insurance expenses stipulated by laws and regulations. "The specific measures for the extraction ratio, use and management of work-related injury prevention expenses shall be formulated by the administrative department of social insurance of the State Council in conjunction with the departments of finance, health administration and safety production supervision and management of the State Council." No unit or individual may use the industrial injury insurance fund for investment and operation, construction or decoration of office space, bonus payment or other purposes. "