What is the crime of making false accounts and misappropriating public funds?

Misappropriation of public funds by making false accounts is a crime of embezzlement.

According to the relevant laws and regulations, those who make false accounts will be fined in the unit, and the directly responsible person in charge will also be fined. If they are state employees, they will be punished. Whoever commits the crime of misappropriating funds is generally sentenced to fixed-term imprisonment of not more than five years or criminal detention. If the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than five years, and the most serious shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment.

Those who misappropriate public funds for personal use and engage in illegal activities, the amount of which is more than 30,000 yuan, shall be investigated for criminal responsibility for the crime of misappropriation of public funds in accordance with regulations; If the amount is more than 3 million yuan, it shall be deemed as "huge amount" as stipulated by relevant laws. In any of the following circumstances, it shall be deemed as "serious circumstances" in the relevant provisions:

1, the amount of misappropriation of public funds is more than one million yuan;

2. Misappropriating special funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement and disaster relief, and the amount is more than 500,000 yuan but less than/kloc-0.00 million yuan;

3, misappropriation of public funds will not be refunded, the amount of more than five hundred thousand yuan but less than one million yuan;

4. Other serious circumstances.

legal ground

Criminal law of the people's Republic of China

Article 384 Any State functionary who, taking advantage of his position, misappropriates public funds for personal use to engage in illegal activities, or misappropriates public funds for profit-making activities in a relatively large amount, or misappropriates public funds in a relatively large amount and fails to pay them back for more than three months, is guilty of corruption and shall be 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.

People's Republic of China (PRC) accounting law

Article 43 Whoever forges or alters accounting vouchers, accounting books or prepares false financial and accounting reports, which constitutes a crime, shall be investigated for criminal responsibility according to law.

If the act mentioned in the preceding paragraph does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and a fine of not less than 5,000 yuan but not more than 100,000 yuan may be imposed on the unit; The directly responsible person in charge and other directly responsible personnel may be fined between 3,000 yuan and 50,000 yuan; Those who belong to national staff shall also be given administrative sanctions of dismissal or even dismissal by their units or relevant units according to law; Among them, accounting personnel shall not engage in accounting work for five years.