Sentencing standard for embezzlement of public funds 202 1

Those who misappropriate public funds that are earning interest or need to pay interest for personal use, and the amount is relatively large, but all the principal has been returned before the incident, can be given a lighter punishment or exempted from punishment. The loss of interest caused to the state and the collective should be recovered. If the amount of misappropriation of public funds is huge, more than three months, and all of them have been returned before the incident, a lighter punishment may be given as appropriate. Misappropriation of public funds deposited in banks to raise funds, buy stocks, government bonds, etc. Belonging to misappropriation of public funds for profit-making activities. The illegal income such as interest and income obtained shall be recovered, but it shall not be included in the amount of misappropriation of public funds. Misappropriation of public funds for other people's use without knowing that the user is using public funds for profit-making activities or illegal activities, and the amount is large and has not been paid back for more than three months, which constitutes the crime of misappropriation of public funds; Knowing that users are used for profit-making activities or illegal activities, they should be identified as misappropriating public funds for profit-making activities or illegal activities.

1. Take advantage of his position to misappropriate the funds of his own unit for personal use or lend them to others. Among them, "personal use" includes the following three situations:

1. Provide the funds of this unit to myself, relatives and friends or other natural persons;

2. Use the funds of this unit for other units in the name of an individual;

3. Individuals decide to use their own funds for other units in the name of the unit to seek personal interests.

Two, constitute the crime of misappropriation of unit funds or customer funds must meet the following four conditions at the same time:

1. The subject of this crime must be the staff of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions. The "staff of other financial institutions" here refers to institutions engaged in financial business such as trust and investment and financial leasing. Except for the staff of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies and insurance companies such as trust and investment companies, financial leasing companies and finance companies.

2. The actor must be intentional subjectively, not due to the fault of his work or his inexperience in business. The misappropriated funds are for personal use or lent to others.

3. the behavior of the actor using his position to misappropriate the funds of the unit or the client. "Taking advantage of his position" refers to the convenience conditions formed by the subjects listed in this paragraph by taking advantage of the power or authority to be in charge, responsible or handle a certain business. "Misappropriation of funds of the Company or its customers" refers to unauthorized misappropriation of funds owned or controlled by the Company and funds deposited by the Company's customers or entrusted by the Company for settlement, remittance and custody. Fourth, the actor misappropriates the funds of the unit or the client without authorization, and it must meet the statutory conditions before it can constitute a crime.

Three, because the provisions are too brief, it may lead to misunderstanding. The key points to note are:

1. The standard of "large amount" of misappropriated funds is 654.38+10,000 yuan, and the starting point of "illegal behavior" of misappropriated funds is 60,000 yuan.

2. The "huge amount" of misappropriation of funds cannot be compared with the "huge amount" of misappropriation of public funds, but should be compared with the "serious circumstances" of misappropriation of public funds. The "huge amount" of misappropriation of funds is usually 4 million yuan, and the "huge amount" of illegal acts is 2 million yuan.

3. Compared with the case of misappropriation of public funds, the general standard is 2 million yuan, and the standard of illegal behavior is 6,543.8+0,000 yuan.

Legal basis:

Criminal law of the people's Republic of China

Article 384

State functionaries who, taking advantage of their positions, misappropriate public funds for personal use for illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate a large amount of public funds for more than three months, are guilty of corruption and are 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.