How to deal with misappropriation of public funds by accountants

If the accountant is convicted of embezzling public funds, he may be guilty of embezzlement of public funds. Under normal circumstances, for such crimes, the sentence may be fixed-term imprisonment of less than five years or criminal detention; in serious cases, the sentence may be fixed-term imprisonment of more than five years. If the amount of public funds embezzled is huge and the amount is not returned, the sentence may be imprisonment for more than ten years or life imprisonment. In particular, if public funds are misappropriated for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, relief, etc., they will face more severe penalties.

The specific sentencing standards are as follows:

1. If public funds are misappropriated for personal purposes to carry out illegal activities, and the amount reaches more than 30,000 yuan, the sentence may be fixed-term imprisonment of not more than five years or criminal detention ; If the amount reaches more than three million yuan and is not returned, it is considered a huge amount, and the sentence may be fixed-term imprisonment of more than ten years or life imprisonment.

2. If the amount of special funds and materials for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, relief, etc. is misappropriated, the amount is more than 500,000 yuan but less than 1 million yuan, or the amount of public funds is more than 1 million yuan. If the amount exceeds RMB 10,000 but is not returned, the circumstances will be considered serious and the sentence may be imprisonment for more than five years.

3. If public funds are misappropriated for profit-making activities or have not been returned for more than three months, and the amount reaches more than 50,000 yuan, the sentence may be fixed-term imprisonment of not more than five years or criminal detention; if the amount reaches more than 5 million yuan and If the amount is not returned, it will be considered a huge amount and the sentence may be imprisonment for more than ten years or life imprisonment.

4. If the amount of misappropriation of public funds reaches more than 2 million yuan, or the misappropriation of specific funds and materials for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, relief, etc. reaches more than 1 million yuan but less than 2 million yuan , or if the amount of public funds embezzled exceeds one million yuan but is not returned, the sentence may be imprisonment for more than five years.

What is the crime of embezzling public funds?

In criminal law, misappropriation of public funds may involve the crime of misappropriation of public funds. The crime of misappropriation of public funds refers to the act of state workers taking advantage of their position to misappropriate public funds for personal use and carry out illegal activities; or misappropriating a relatively large amount of public funds and using it for profit-making activities; or misappropriating a large amount and not repaying it for more than three months. .

Legal basis: Article 384 of the Criminal Law of the People’s Republic of China and the People’s Republic of China. The crime of misappropriation of public funds refers to the crime of misappropriation of public funds by state workers who take advantage of their positions to misappropriate public funds for personal use. Illegal activities, or misappropriating a large amount of public funds for profit-making activities, or misappropriating a large amount of public funds and not repaying them for more than three months. Those who misappropriate funds and materials used for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, and relief for personal use shall be severely punished. The subject of the crime of misappropriation of public funds is a special subject, that is, a state functionary. The connotation and denotation of the state functionary mentioned here are basically the same as those of the state functionary in the aforementioned crime of corruption. It is also specific and official (position).

State functionaries who commit the crime of misappropriation of public funds include: state functionaries who engage in official duties in state agencies. Personnel engaged in public service in state-owned companies, enterprises, institutions and people's organizations; persons assigned by state-owned units to perform public service in non-state-owned units; other personnel engaged in public service in accordance with the law.