How to identify the crime of misappropriating specific funds and materials

1 Object Elements The object of this crime is the financial management system of the state for the special use of specific funds and materials. 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. 2. Objective Elements This crime is objectively manifested as an act of misappropriating state funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation and immigration relief, and the circumstances are serious, causing great damage to the interests of the country and the people. The so-called "misappropriation" generally refers to the unauthorized use of special funds and materials for other purposes, such as engaging in economic development projects, real estate speculation, buying a car and other violations of special funds. This other use does not include the act of putting them in personal pockets. 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. Only if the circumstances are serious and cause great damage to the interests of the state and the people can it constitute the crime of misappropriating specific funds and materials. 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. Subject Elements The subject of this crime is a special subject, that is, the person in charge directly responsible for the storage, distribution and use of specific funds and other directly responsible personnel. 4. Subjective elements This crime is intentional in subjective aspects. 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.