What is the punishment standard for the crime of misappropriating specific funds and materials?

1. What is the punishment standard for the crime of misappropriating specific funds and materials? Article 273 of China's Criminal Law stipulates that those who misappropriate funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious and the interests of the state and the people suffer great damage, the persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. 2. What are the constitutive elements of the crime of misappropriating specific funds and materials? 1. Object Elements The object of this crime is the financial management system of the state for the special use of specific funds and materials. China has set up special items for civil affairs expenditure in government financial expenditure, including disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement and relief funds and materials, in order to help people overcome natural disasters and solve specific difficulties in life. This is of great practical significance for stabilizing people's lives, restoring reproduction capacity and limiting difficulties and disasters to a minimum. The above-mentioned special funds and materials shall not be arbitrarily misappropriated, and must be earmarked for special purposes. This is an important financial management system in China. 2. Objective Elements This crime is objectively manifested as an act of misappropriating state funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation and immigration relief, and the circumstances are serious, causing great damage to the interests of the country and the people. The so-called "misappropriation" generally refers to the unauthorized use of special funds and materials for other purposes, such as economic development projects, real estate speculation, car purchase, etc. , which does not include the act of putting it in a personal pocket. State functionaries who, by taking advantage of their positions, use the above seven special funds for personal use shall be given a heavier punishment for the crime of misappropriating public funds. Therefore, the crime of misappropriating funds and materials for disaster relief, emergency rescue, flood control, disturbance, poverty alleviation, immigration and relief work here can only be the act of misappropriating the above-mentioned specific funds and materials for other public purposes without authorization. At the same time, to constitute this crime, it must meet the standard of serious circumstances, which will cause great damage to the interests of the country and the people, and then constitute the crime of misappropriating specific funds and materials. The reason why criminal responsibility should be investigated not only for the results of "serious circumstances" but also for "significant damage" is because embezzlement in this crime is different from the behavior of asking for property in the crimes of corruption, embezzlement, theft and fraud. It is generally believed that the misappropriation of specific funds and materials has caused great difficulties and losses to flood control and drought relief, earthquake and flood control; Misappropriation of a large number of specific funds and materials, which directly infringes on the interests of people's livelihood or hinders self-help in production; Directly lead to the expansion of the disaster; Misappropriation of specific funds and materials to make people escape from famine, disease and death constitutes the crime of misappropriation of specific funds and materials. 3. Subject Elements The subject of this crime is a special subject, that is, the person in charge directly responsible for the storage, distribution and use of specific funds and other directly responsible personnel. 4. Subjective elements This crime is intentional in subjective aspects. That is, misappropriating funds and materials for national disaster relief, emergency rescue, flood control, special care, poverty alleviation and immigration relief, and negligence cannot constitute this crime. China has set up special items for civil affairs expenditure in government financial expenditure, including disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement and relief funds and materials, in order to help people overcome natural disasters and solve specific difficulties in life. The above-mentioned special funds and materials shall not be arbitrarily misappropriated, and must be earmarked for special purposes. The person in charge who is directly responsible for the storage, distribution and use of specific funds and materials and other directly responsible personnel misappropriate them privately. If the circumstances are serious, it constitutes a crime, that is, the crime of misappropriating specific funds and materials.