What is the illegal act of misappropriating special funds?

With the deepening of social fine division of labor, the reform within the government is also being implemented steadily. It is an iron law to use special funds for special purposes, and the property of the government belongs to the people, so every sum of money should be used on the cutting edge. Some people know that misappropriation is illegal, but they still embark on the road of crime. Let me show you the misappropriation of special funds.

What is the illegal act of misappropriating special funds?

It constitutes the crime of misappropriation of public funds, and the subject of the crime of misappropriation of public funds is a special subject, that is, state staff, including: state staff engaged in official duties in state organs. Personnel engaged in public services in state-owned companies, enterprises and institutions and people's organizations; Personnel assigned by state-owned units to non-state-owned units to engage in official duties; Other personnel engaged in public affairs according to law.

Relevant criminal law provisions

Article 384 of the Criminal Law

Crime of misappropriating public funds If a state functionary takes advantage of his position to misappropriate public funds for personal use for illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months, it is a crime of corruption and is 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 more 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.

solution

To fundamentally solve the problem of misappropriating special funds, we must do a good job in three aspects:

(1) Do a good job in publicity. Intensify financial propaganda, so that unit leaders and financial personnel fully understand the meaning, function and scope of use of special funds, arrange the use of special funds, manage and make good use of every penny, make special funds effectively used for special projects, and give full play to the benefits of special funds. At the same time, it is necessary to implement economy, save expenses and ensure the operation of limited financial funds.

(2) Reasonable arrangement. Finance and other departments should further improve and perfect the budget preparation methods, improve the accuracy and scientificity of budget preparation, and arrange budget funds according to the principle of "living first and building later" to ensure the normal operation of budget execution units. The arrangement of special funds should consider the actual situation of the implementing unit. The allocation of funds should fully consider the progress of the project, and be allocated one by one to ensure the capital demand of the project construction. The allocation of funds for the project should not be affected by the financial fund scheduling and other reasons. Special accounts shall be set up for project funds, and special account management shall be implemented.

(three) the implementation of the assessment system. The project management department should formulate a feasible assessment system to conduct a comprehensive assessment of project fund management, project promotion and project benefits. Establish the person in charge of the key link of project implementation, and formulate clear assessment indicators. Set up an evaluation team to dynamically evaluate the whole process of the project, keep abreast of the situation, correct the problems found in time, ensure the quality of the project and maximize the benefits. (4) Strengthen supervision and deal with it seriously. Audit, finance, development and reform commission, discipline inspection and supervision departments should work together to achieve all-round, multi-level and all-round supervision. Audit departments should actively carry out various forms of special audits and audit investigations, extending to the second-and third-level budget units that specifically use special financial funds, and reminding the deep-seated problems existing in the allocation, management and use of financial funds through extension. Intensify punishment, punish disciplinary problems according to relevant regulations, deal with those responsible for serious disciplinary problems found, and implement informed criticism and public exposure. Follow-up audit of projects with more problems, and urge rectification in place. At the same time, the establishment of information feedback system, in view of the problems found in the audit inspection, provide real information to the leaders realistically, put forward good suggestions, serve the macro-decision of leaders at all levels, and make the special funds give full play to their benefits.

Special fund is the mantra of state organs, enterprises and institutions, and it is also the implementation of relevant national policies. Only when the funds are earmarked can financial funds play their greatest role. Once units and individuals misappropriate special funds, it will affect the lives of thousands of families and cause damage to people's livelihood and economic construction.