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What is the scope of public funds?

Two characteristics of public funds:

(1) All ownership is public; (2) Currency or special currency.

Special form of currency:

Passbooks, certificates of deposit, checks, stocks, treasury bills, bonds and other financial documents and securities are all special forms of currency. If it is publicly owned and misappropriated, it belongs to misappropriation of public funds.

Where financial vouchers and securities are misappropriated for pledge, the amount of misappropriation of public funds shall be determined according to the actual or possible risks.

Extended data:

Criminal law of the people's Republic of China

Article 91 The term "public property" as mentioned in this Law refers to the following properties:

(1) State-owned property;

(2) Property collectively owned by the working people;

(3) Property donated by the society or with special funds for poverty alleviation and other public welfare undertakings.

Private property managed, used or transported by state organs, state-owned companies, enterprises, collective enterprises and people's organizations shall be regarded as public property.

References:

Baidu encyclopedia-public fund