What is the crime of the company's financial personnel transferring the company's money without permission?

Constitute the crime of duty embezzlement. According to the first paragraph of Article 271 of the Criminal Law of People's Republic of China (PRC), employees of companies, enterprises or other units who take advantage of their positions illegally take the property of their own units for themselves, and if the amount is relatively large, they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated.

The crime of duty embezzlement refers to the behavior that the personnel of a company, enterprise or other unit take advantage of their position to illegally occupy the property of their own unit with a large amount.

Personnel engaged in official business in state-owned companies, enterprises or other state-owned units and personnel assigned by state-owned companies, enterprises or other state-owned units to engage in official business in non-state-owned companies, enterprises or other units who commit the acts mentioned in the preceding paragraph shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of the Criminal Law of People's Republic of China (PRC).

Extended data:

Elements of crime:

1, object element

The object of this crime is the property ownership of companies, enterprises or other units.

The "company" mentioned here refers to non-state-owned limited liability companies and joint stock limited companies established in accordance with the Company Law of People's Republic of China (PRC);

Enterprises refer to non-state-owned economic organizations such as shops, factories, restaurants, hotels, various service industries, transportation and other economic organizations with certain registered capital and certain employees, in addition to the above-mentioned companies;

Other units refer to non-state-owned social organizations or economic organizations other than the above-mentioned companies and enterprises, including collective or private institutions and various groups.

The object of the crime of duty embezzlement is the property of companies, enterprises or other units, including movable and immovable property. The so-called "movable property" not only refers to the currency that has been occupied and managed by companies, enterprises and other units, but also includes the property that the unit has the right to occupy but does not possess, such as the creditor's rights owned by companies, enterprises or other units.

As far as the form of property is concerned, the object of crime includes tangible and intangible things, such as factory buildings, electricity, gas, natural gas, industrial property rights and so on.

2. Objective factors

This crime is objectively manifested as taking advantage of his position to occupy the property of his unit. Specifically, it includes the following three aspects:

(1) You must take advantage of your position.

The so-called use of position convenience refers to the use of authority and position-related convenience.

Authority refers to the power within the scope of my position and post, and the convenience related to my position refers to the convenience formed by taking advantage of my position or post, or by other personnel, although I do not directly use the authority of my position or post.

(2) There must be encroachment.

The property of a unit refers to all the property owned by the unit according to law, including all property rights, intangible property rights and creditor's rights owned by the unit in its own name or not.

Its specific forms can be buildings, equipment, inventory goods, cash, patents, trademarks and so on. The so-called illegal possession refers to the use of embezzlement, theft, fraud and other means to turn the property of the unit into private property, including taking the legally held property as your own property, using it and collecting it, that is, turning it into ownership.

The unit houses, equipment and other property occupied by them are falsely claimed as their own, and they are sold at a clearly marked price; Register the transfer of the unit house where you live as your own; Or hide the things you keep, and lie that they are stolen, lost, damaged, etc. It also includes the act of defrauding, stealing, embezzling and dividing up without occupying the property of the unit first, thus turning it into a private act.

As long as the purpose is illegal possession in essence, and the intention of illegal possession is expressed by taking advantage of one's position to reach the standard of large amount, this crime can be constituted by means of misappropriation, theft, fraud and so on, whether it is to hold it first and then take it for oneself, or not to hold it first and then take it for oneself.

It is worth noting that once the actor's illegal possession of unit property begins, it will continue, but this is only the continuation of the result of illegal possession, not the continuation of the occupation of this crime.

The completion of the occupation should be regarded as completed. As for the attempt, it depends on whether the crime of embezzlement is completed. If it is not completed, it shall be punished as attempted. If the accountant deliberately fails to record a certain sum of money, but it is found before the settlement, it should be regarded as an attempt of this crime.

(3) It must reach a large amount. If there is only illegal possession of the property of companies, enterprises and other units, but it does not reach the standard of large amount, it does not constitute this crime.

If the occupied amount is more than 60,000 yuan but less than1000,000 yuan, the amount is relatively large; More than one million yuan is a huge sum.

3. Main elements

The subject of this crime is a special subject, including the personnel of companies, enterprises or other units.

Specifically, it refers to three natural persons with different identities. One is the directors and supervisors of joint stock limited companies and limited liability companies. These directors and supervisors shall not have the status of national staff. They are the actual leaders of the company and have certain power. Of course, they can be the subject of this crime.

2. The above-mentioned company personnel refer to the managers, department heads and other ordinary employees of the company except directors and supervisors. These managers, department heads and employees shall not have the status of national staff. They either have specific power or engage in some kind of work, and they can take advantage of their power or work to occupy the company's property and become the subject of this crime.

3. Employees of enterprises or other units other than the above-mentioned companies refer to employees of collective enterprises, private enterprises and wholly foreign-owned enterprises, as well as all employees of state-owned enterprises, companies, Sino-foreign joint ventures and Sino-foreign cooperative enterprises that do not have the status of national staff.

To sum up, whoever has the status of a state functionary and takes advantage of his position or work to seize the property of his unit shall be punished in accordance with the provisions of Articles 382 and 383 of this Law on the crime of corruption. Whoever does not have the status of a state functionary and takes advantage of his position to occupy the property of his unit shall be punished for this crime.

4. Subjective factors

Subjectively, this crime is direct and intentional, with the purpose of illegally possessing the property of companies, enterprises or other units. That is, the actor attempts to obtain the right to possess, benefit and dispose of the property of his unit economically. Whether these rights are obtained or exercised does not affect the constitution of the crime.

Relevant laws and regulations:

1, criminal law

Article 27 1? Personnel of companies, enterprises or other units who, by taking advantage of their positions, illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated.

Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.

Article 183, paragraph 1? Any employee of an insurance company who, by taking advantage of his position, deliberately fabricates an insurance accident that has never happened to make false claims and defrauds the insurance money into personal possession shall be convicted and punished in accordance with the provisions of Article 271 of this Law.

2. Company Law

Article 147 Directors, supervisors and senior managers shall abide by laws, administrative regulations and the articles of association of the company, and have the obligation of loyalty and diligence to the company.

Directors, supervisors and senior management personnel shall not take advantage of their powers to accept bribes or other illegal income, and shall not encroach on the company's property.

Article 148 Directors and senior managers shall not commit any of the following acts:

(1) Misappropriation of company funds;

(2) Opening an account for the company's funds in its own name or in the name of other individuals.

The income of directors and senior managers who violate the provisions of the preceding paragraph shall be owned by the company.

3. Partnership Law

Article 68? If a partner takes the interests that should belong to the partnership as his own in the execution of partnership affairs, or takes other means to occupy the property of the partnership, he shall be ordered to return the interests and property to the partnership; If losses are caused to the partnership or other partners, they shall be liable for compensation according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Baidu Encyclopedia-Crime of Duty Embezzlement