What are the characteristics of the crime of misappropriating specific funds and materials?

Constitution of crime. (1) object element. The object of this crime is the financial management system used by 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. The object of this crime can only be the specific funds and materials used by the state for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, including both the civil expenditure arranged by the state budget for the above purposes, the funds and materials temporarily allocated by the state for disaster relief, emergency rescue and flood control, and the disaster relief and relief funds and materials collected by the state. According to the relevant regulations of the state, disaster relief funds should be mainly used for the victims who can't take care of themselves in the severely affected areas, and should not be evenly distributed and distributed. Emergency rescue and flood control funds are used to purchase materials, communication equipment, equipment and other related expenses needed for emergency rescue and flood control. Preferential payments are mainly used for pensions, living allowances, rest and resettlement of martyrs' families, military families and disabled soldiers. Relief funds are mainly used for the relief of five-guarantee households and poor households who still have difficulties in living after rural collective supply and subsidies; Living relief for the old, disabled, young and poor households who have no fixed occupation and income among urban residents; Relief for scattered returned overseas Chinese, foreigners and other people who are helpless and have no source of livelihood. In order to meet the needs of disaster relief, emergency rescue, flood control, special care, poverty alleviation and immigrant relief, the food, clothing, medicines, equipment and other materials temporarily allocated, collected or purchased by the state with the above-mentioned special funds also belong to the specific special materials as the object of this crime. Special funds and materials shall not be used for other purposes or mixed. Misappropriation of other funds and materials, even special funds and materials such as education funds, cannot constitute this crime. (2) objective factors. Objectively, this crime is manifested as an act of misappropriating state funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, which is serious and causes great damage to the interests of the state 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. The objects of misappropriation must be seven funds and materials such as disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief work. Misappropriation of other funds and materials does not constitute this crime. 1962 In March, the former Ministry of Internal Affairs and the Ministry of Finance jointly promulgated the Measures for the Management and Use of Pension Relief Funds, which stipulated that certain funds and materials should not be used for other purposes. 1984 The Measures for the Administration of the Use of Civil Affairs Fees issued by the Ministry of Civil Affairs and the Ministry of Finance on July 6 redefined the principles, scope, budget management, financial management and financial supervision of disaster relief, relief and special care. The use and distribution of specific funds and materials must be carried out in strict accordance with the management measures, otherwise misappropriation of the above-mentioned specific funds and materials may constitute this crime. The only way to constitute this crime is to misappropriate specific funds and materials for other public purposes, such as building buildings, museums, research institutes, etc. Buy high-end goods such as limousines and air conditioners for the unit; Set up labor service companies, etc. If the actor misappropriates specific funds and materials for personal use, it does not constitute this crime. Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment for the crime of misappropriating public funds. Only when the circumstances are serious and the interests of the state and the people suffer great damage can it constitute the crime of misappropriating specific funds and materials. The reason why you should bear criminal responsibility not only for serious circumstances, but also for serious damage is because embezzlement in this crime is different from the crime of soliciting property in the crime 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) Main elements. The subject of this crime is a special subject, that is, the person in charge and other directly responsible personnel who are directly responsible for the storage, distribution and use of specific funds and materials. (4) Subjective factors. Subjectively, this crime is intentional. 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.

legal ground

Criminal law of the people's Republic of China

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.