The difference between embezzlement and misappropriation of public funds

The difference between the crime of duty embezzlement and the crime of misappropriating public funds lies in: first, the subjective purpose of the crime of duty embezzlement is for illegal possession, while the subjective purpose of the crime of misappropriating funds is for illegal possession. Second, the target of crime is different. The object of the crime of duty embezzlement is the property of the unit, including funds and articles, while the object of the crime of misappropriation of funds is limited to the funds of the unit.

1, the infringed object and the object are different. The object of the crime of misappropriating funds is the right to use funds of companies, enterprises or other units, and the object is the funds of companies, enterprises or other units; The object of the crime of duty embezzlement is the ownership of funds of companies, enterprises or other units, and the object is the property of companies, enterprises or other units, including both monetary funds and securities, as well as physical company property, such as materials and equipment.

2. The objective performance is different. The crime of misappropriating funds is manifested in the fact that the staff of a company, enterprise or other unit, taking advantage of their position, misappropriate the funds of their own unit for personal use or lend them to others for use, 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, which is a profit-making or illegal act; The crime of duty embezzlement is manifested in the illegal possession of the property of the company, enterprise or other units, with a large amount. The crime of misappropriating funds is misappropriation, that is, misappropriating funds for one's own use or lending them to others without legal approval or permission; The act of duty embezzlement is the crime of embezzlement, that is, the actor uses the convenience of his position to embezzle, steal, defraud or illegally occupy the property of his unit by other means. Misappropriation of unit funds for illegal activities does not require a "large amount" to constitute a crime; The crime of duty embezzlement can only be constituted by possessing a large amount of property of the unit.

3. Subjectively different. The purpose of the perpetrator of the crime of misappropriating funds is to illegally obtain the right to use the funds of his own unit, but he does not attempt to illegally possess them permanently, but is prepared to return them after use; The purpose of the perpetrator of the crime of duty embezzlement is to illegally obtain the ownership of the unit property, not to temporarily use it.

The difference between embezzlement and theft

The difference between the crime of duty embezzlement and the crime of theft lies in: theft is the general subject, and the subject of the crime of duty embezzlement is the personnel of companies, enterprises or other units; The objective means of theft is not to take advantage of one's position. The crime of occupational embezzlement must take advantage of one's own position to handle and manage property, not the convenience at work. The object of duty embezzlement is a compound object, while the object of theft is a single object.

Legal basis:

Article 384 of the Criminal Law stipulates that any state functionary who, by taking advantage of his position, misappropriates public funds for personal use for illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months, shall be punished as corruption and 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 fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 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.

Article 271 of the Criminal Law stipulates that personnel of companies, enterprises or other units who take advantage of their positions and illegally take the property of their own units shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated.

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 Articles 382 and 383 of this Law.