What is the difference between the objective manifestations of the crime of misappropriation of funds and the crime of official embezzlement?

Legal subjectivity:

Office embezzlement and misappropriation of funds have the following differences: (1) The object and target of the infringement are different. The object of the crime of misappropriation of funds is the right to use the funds of a company, enterprise or other unit, and the object of the crime of embezzlement is the ownership of the funds of a company, enterprise or other unit, and the object of the crime of embezzlement is the ownership of funds of a company, enterprise or other unit. Property of a company, enterprise or other entity. (2) The objective performance is different. The crime of misappropriation of funds occurs when staff members of a company, enterprise or other unit take advantage of their position to misappropriate the funds of the unit for personal use or loan them to others. The amount is relatively large and has not been repaid for more than 3 months, or the amount has not been repaid for more than 3 months. months, but the amount is relatively large, profit-making activities are carried out, or illegal activities are carried out. (3) Subjectively different. The purpose of the perpetrator of the crime of misappropriation of funds is to illegally obtain the right to use the unit's funds, but he does not intend to permanently illegally possess it, but to prepare to return it after use; the purpose of the perpetrator of the crime of official embezzlement is to illegally obtain the ownership of the unit's property, but not to For temporary use. Legal objectivity:

Article 272 of the Criminal Law of the People's Republic of China and the People's Republic of China: Employees of a company, enterprise or other unit who take advantage of their position to misappropriate funds of the unit for personal use Or if the amount is relatively large and has not been repaid for more than three months, or if the amount is not more than three months but the amount is relatively large and the loan is for profit-making or illegal activities, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of the unit's funds shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; if the amount is particularly huge, he shall be sentenced to fixed-term imprisonment of not less than seven years. If a person engaged in official duties in a state-owned company, enterprise or other state-owned unit and a person assigned by a state-owned company, enterprise or other state-owned unit to a non-state-owned company, enterprise or other unit to engage in official duties commit any act in the preceding paragraph, he or she shall be punished in accordance with Article 380 of this Law. Article 4 provides for conviction and punishment. If there is an act in Paragraph 1 and the misappropriated funds are returned before filing a public prosecution, the punishment may be lighter or reduced. Among them, if the crime is relatively minor, the punishment may be reduced or exempted. Article 384 of the "Criminal Law of the People's Republic of China" 68 If a state functionary takes advantage of his or her position to misappropriate public funds for personal use and conduct illegal activities, or misappropriates a relatively large amount of public funds for profit-making activities, Or whoever misappropriates public funds in a relatively large amount and fails to repay it for more than three months is guilty of the crime of misappropriating public funds 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 more than ten years or life imprisonment. Anyone who misappropriates funds and materials used for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, and relief for personal use shall be severely punished.