The subject of the crime of misappropriating public funds is the national staff.

1, including. 2. 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, and they are also special and official. 3. State functionaries who constitute the crime of misappropriating public funds include: (1) State functionaries who are engaged in official duties in state organs; (2) Personnel engaged in public affairs in state-owned companies, enterprises, institutions and people's organizations; (three) personnel assigned by state-owned units to non-state-owned units to engage in public affairs; (four) other personnel engaged in public affairs according to law.

Legal objectivity:

Article 384 of the Criminal Law of People's Republic of China (PRC) * * * State functionaries who take advantage of their positions to 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.