1, the subject of the crime is different. The subject of the crime of misappropriating funds is the national staff; The crime of misappropriating public funds is the staff of companies, enterprises or other units;
2. The targets of crimes are different. The crime of misappropriating funds is the right to use funds of companies, enterprises or other units; The crime of misappropriating public funds is the ownership of public property, which also violates the national financial management system to a certain extent;
3. The targets of crimes are different. The object of the crime of misappropriating funds is the funds of companies, enterprises or other units; The object of the crime of misappropriating public funds is mainly public funds, including state-owned property and unit property invested and shared by the state, that is, all the money of state organs, state-owned companies, enterprises and institutions.
4. Different punishments. The crime of misappropriating funds, if the amount is relatively large, fails to be repaid for more than three months, or fails to be repaid for more than three months, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of funds from his own unit shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years. The crime of misappropriating public funds, the amount of which is relatively large and has not been paid back for more than three months, 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; Those who fail to return the huge amount shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Legal basis:
Criminal law of the people's Republic of China
Article 185 Staff members of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who take advantage of their positions to misappropriate the funds of their own units or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law.
Social security fund management institutions, housing provident fund management institutions and other public fund management institutions, as well as insurance companies, insurance asset management companies and securities investment fund management companies, use funds in violation of state regulations, and the directly responsible personnel in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.