The difference between the crime of misappropriating specific money and property and the crime of misappropriating public funds

The difference between the crime of misappropriating specific money and property and the crime of misappropriating public funds: the subject and object of the crime are different, and the subject of the crime of misappropriating public funds can only be national staff. The crime of misappropriating specific funds and materials refers to a serious act of misappropriating funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief. The crime of misappropriating public funds refers to the act of state functionaries taking advantage of their positions to misappropriate public funds for personal use and engage in illegal activities.

legal ground

Article 273 of the Criminal Law of People's Republic of China (PRC) misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, thus causing great damage to the interests of the state and the people, the person who is directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. Article 384 Any state functionary who, taking advantage of his position, misappropriates public funds for personal use to engage in 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 without paying them back, 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.