How to convict abetting others to misappropriate public funds?

convicted of embezzlement. Instructing others to commit a crime is an abetting crime, and its charges are convicted and punished with the specific charges committed by the abetted person, belonging to the same series of crimes. Therefore, instructing others to misappropriate public funds should also constitute the crime of misappropriation of public funds. Article 384 of the Criminal Law stipulates that any state functionary who, by taking advantage of his position, misappropriates public funds for personal use and engages in illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds and fails to pay it back for more than three months, is guilty of embezzlement 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 less than five years. Whoever misappropriates a huge amount of public funds and does not return it shall be sentenced to fixed-term imprisonment of not less than 1 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.