The nature of misappropriation of funds by private company owners

Misappropriation of funds by private enterprises constitutes a crime.

According to the provisions of China's criminal law, the crime of misappropriating funds refers to the behavior of employees of companies, enterprises or other units who use their positions to misappropriate the funds of their own units for personal use or lend them to others, and the amount is relatively large, which has not been paid back for more than three months, or although it has not exceeded three months, the amount is relatively large, profitable or illegal.

1, object elements: the object of this crime is the right to use the capital income of a company, enterprise or other unit, and the object is the capital of the unit. The so-called unit funds refer to all monetary property owned or actually controlled by the unit.

2. Objective elements: The objective aspect of this crime is that the actor takes advantage of his position to misappropriate the funds of his unit for personal use or lend them to others for use, and the amount is large and has not been paid back for more than three months. Misappropriation refers to taking advantage of one's position to illegally take the unit's funds for one's own use or use them by others, but preparing to return them later. Taking advantage of his position refers to taking advantage of his position as the supervisor, manager or handler of the unit's funds. For example, the leader of the unit takes advantage of his position in charge of finance, the cashier takes advantage of his position in keeping cash, and other staff takes advantage of his position in handling the unit's funds. Without taking advantage of his position, it is impossible to misappropriate the unit's funds, nor can it constitute the crime of misappropriation of funds.

3. Subject elements: the subject of this crime is a special subject, that is, the staff of companies, enterprises or other units. Specifically, it includes three natural persons with different identities, one is the directors and supervisors of joint stock limited companies and limited liability companies, and the other is the staff of the above-mentioned companies, which refers to managers, department heads and other ordinary employees except the directors and supervisors of the company. The above directors, supervisors and employees shall not have the status of national staff. Third, employees of enterprises or other units other than the above-mentioned enterprises, including employees of collective enterprises, private enterprises and wholly foreign-owned enterprises, all other employees of state-owned companies, state-owned enterprises, Sino-foreign joint ventures, Sino-foreign cooperative joint-stock companies and enterprises who do not have the status of state staff, and non-state staff entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage and operate state-owned property. People with the status of national staff can not be the subject of this crime, but can only be the subject of embezzlement.

4. Subjective elements: subjectively, this crime can only be intentional, that is, the actor knowingly misappropriates or borrows the funds of his unit and takes advantage of his position, but he still does it intentionally.

No matter what kind of company or institution you work in, it is against the law to misappropriate the funds of the company, institution or institution for other purposes. The funds of the unit are used for the development of the unit. At this time, you can't misappropriate it without permission. If it is misappropriated privately, it will bear the corresponding responsibility.

Legal basis: Article 272 of the Criminal Law of People's Republic of China (PRC), any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not exceeded three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of funds from his own unit shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years. 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 Article 384 of this Law. Whoever commits the act mentioned in the first paragraph and returns the misappropriated funds before initiating public prosecution may be given a lighter or mitigated punishment. Among them, if the crime is minor, the punishment may be mitigated or exempted.

Article 273 Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, thus causing great damage to the interests of the state and the people, the person who is 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.