How to deal with misappropriation of public funds

First, how to deal with misappropriation of public funds.

1, misappropriating public funds, according to the circumstances. Specifically:

(1) Whoever misappropriates public funds for profit-making activities, with a large amount, or fails to pay it back for more than three months, shall be punished as the crime of misappropriating public funds and be sentenced to fixed-term imprisonment of not more than five years or criminal detention;

(2) If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years;

(3) Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

2. Legal basis: Article 384th of the Criminal Law of People's Republic of China (PRC).

Crime of misappropriating public funds If a state functionary takes advantage of his position to misappropriate public funds for personal use for illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months, it is a crime of corruption and is sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

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.

2. What are the constitutive elements of the crime of misappropriating public funds?

1, object element. The object of the crime of misappropriating public funds 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 benefit from it;

2. objective factors. The objective aspect of the crime of misappropriating public funds is that the actor uses his position to misappropriate public funds for personal use, engages in illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates public funds for more than three months.

3. Main elements. The subject of the crime of misappropriating public funds is a special subject, that is, national staff. The connotation and extension of national staff mentioned here are basically the same as those in the crime of corruption. It is also concrete and official. State functionaries who constitute the crime of misappropriating public funds include those who are engaged in public affairs in state organs. Personnel engaged in public services in state-owned companies, enterprises and institutions and people's organizations; Personnel assigned by state-owned units to non-state-owned units to engage in official duties; Other personnel engaged in public affairs according to law;

4. Subjective factors. Subjectively, the crime of misappropriating public funds has direct intention, and the perpetrator knows that it is used for other purposes and has the criminal purpose of illegally obtaining the right to use public funds. However, its subjective feature is that it only illegally obtained the temporary right to use public funds and intends to return them later.