What constitutes misappropriation of public funds by an accountant?

We all know that accountants are the ones in charge of a company’s finances. However, some accountants misappropriate public funds illegally for their own benefit, causing great losses to the company. So what does misappropriation of public funds by accountants belong to? What about behavior? According to the provisions of our country's laws, this behavior is a crime of corruption and bribery. The crime of misappropriation of public funds is a crime of corruption and bribery according to the criminal law. The law stipulates: "Criminal Law" Article 384: Where a state functionary takes advantage of his position to misappropriate public funds for personal use and engages in illegal activities, or misappropriates a relatively large amount of public funds to engage in profit-making activities, or misappropriates a relatively large amount of public funds. If the amount is too large or has not been repaid for more than three months, it is a crime of misappropriation of public funds and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if the circumstances are serious, the person 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 more than ten years or life imprisonment. 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. 1. What are the acts of misappropriation of public funds? (1) State functionaries take advantage of their positions to misappropriate public funds for personal use and engage in illegal activities; or misappropriate public funds in large amounts and conduct profit-making activities; or misappropriate public funds in large amounts and fail to repay them for more than three months . (2) Staff members of state-owned companies, enterprises, public institutions and people's organizations, and personnel assigned by state-owned companies, enterprises, public institutions and people's organizations to engage in official duties in non-state-owned companies, enterprises, public institutions and people's organizations, take advantage of their positions , misappropriating the company's funds for personal use and conducting illegal activities; or misappropriating a large amount of the company's funds to conduct profit-making activities; or misappropriating a large amount of the company's funds and not repaying them for more than three months. (3) Personnel engaged in official duties in state-owned companies, enterprises or other state-owned units, and personnel assigned by state-owned companies, enterprises or other state-owned units to non-state-owned companies, enterprises or other units to engage in official duties, take advantage of their positions to misappropriate funds of their own units For personal use or loaned to others, the amount is relatively large and has not been repaid for more than three months; or although it has not been more than three months, the amount is large and profit-making activities are carried out; or illegal activities are carried out. (4) The behavior of state functionaries taking advantage of their positions to misappropriate funds and materials used for disaster relief, emergency rescue, flood prevention and welfare, poverty alleviation, immigration, and relief for personal use. 2. What are the standards for filing a case for the crime of misappropriation of funds? A case should be filed if one of the following circumstances is suspected: (1) The amount of misappropriation of public funds is more than 20,000 yuan to 30,000 yuan, and the amount is used for personal profit-making activities; (2) The amount of misappropriation of public funds is for personal profit-making activities; Personal use, the amount is between 5,000 yuan and more than 10,000 yuan, and illegal activities are carried out; (3) Misappropriation of public funds for personal use, the amount is between 10,000 yuan and more than 30,000 yuan, and the amount has not been repaid for more than 3 months. The provincial people's procuratorates may determine the specific amount standards implemented in their respective regions based on local actual conditions and within the above-mentioned amount range, and report them to the Supreme People's Procuratorate for record. "Misappropriation of public funds for personal use" includes both personal use by the embezzler and use by others. If a person misappropriates public funds multiple times and fails to repay them, the amount of public funds misappropriated shall be calculated cumulatively; if he misappropriates public funds multiple times and returns the public funds misappropriated the previous time, the amount of public funds misappropriated shall be determined based on the amount that has not been repaid at the time of the incident. In cases of misappropriation of public funds for the use of other individuals, if the user conspires with the misappropriator, instigates or participates in planning to obtain the misappropriated funds, the user shall be held criminally responsible for the crime of misappropriation of public funds. I have summarized the provisions of relevant laws for everyone, and found that there are four types of behaviors that are misappropriation of public funds. The specific content is explained above. However, after committing an act of embezzlement of public funds, if the required amount reaches the specified amount at the same time, then it will be deemed to constitute the crime of embezzlement of public funds. The amount for filing a case for this crime in our country is 5,000 yuan. That is, after the relevant acts are committed, the amount of If the amount reaches 5,000 yuan, this crime will be committed. Based on what has been said above, embezzlement of public funds is a particularly serious act for a company, which can completely affect the normal operation of a company. Criminals will also be punished according to the amount of embezzled public funds, not only fines but also They will also be sentenced, so don't do anything that hurts them or yourself.