The filing standard of the crime of misappropriating the company's financial affairs

The filing criteria for the crime of embezzlement of the company's financial affairs are as follows:

1. Personnel of companies, enterprises or other units who, by taking advantage of their positions, illegally take possession of the property of their own units, with the amount ranging from 5,000 yuan to 1000 yuan, shall be prosecuted; The amount here should be calculated from the accumulated amount;

2. Personnel of companies, enterprises or other units who, by taking advantage of their positions, illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention;

3. If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years, and his property may also be confiscated.

The components are as follows:

1, object element. The object of this crime is the property ownership of companies, enterprises or other units. The object is the property of a company, enterprise or other unit, including movable property and immovable property. The so-called "movable property" not only refers to currency (including RMB, foreign currency, securities, etc. ) property that has been occupied and managed by companies, enterprises and other units, including property that the unit has the right to occupy but does not possess, such as creditor's rights owned by companies, enterprises or other units. As far as the form of property is concerned, the object of crime includes tangible and intangible things, such as factory buildings, electricity, gas, natural gas, industrial property rights and so on;

2. This crime is objectively manifested as taking advantage of his position to occupy the property of his unit. Specifically, it includes the following three aspects:

(1) Make good use of your position. The so-called use of position convenience refers to the use of authority and position-related convenience conditions;

(2) There must be encroachment. As long as it is essentially for the purpose of illegal possession, using the convenience of position to express the intention of illegal possession, and reaching the standard of large amount, whether it is to hold it first and then take it for yourself, or not to hold it first and then take it for yourself by embezzlement, theft, fraud and other means, it can constitute this crime.

(3) It must reach a large amount. If there is only illegal possession of the property of companies, enterprises and other units, but it does not reach the standard of large amount, it does not constitute this crime.

3. Main elements. The subject of this crime is a special subject, including the personnel of companies, enterprises or other units;

4. Subjective factors. Subjectively, this crime is direct and intentional, with the purpose of illegally possessing the property of companies, enterprises or other units. That is, the actor attempts to obtain the right to possess, benefit and dispose of the property of his unit economically. Whether these rights are obtained or exercised does not affect the constitution of the crime.

Legal basis: Article 183rd of the Criminal Law of People's Republic of China (PRC).

Any employee of an insurance company who, by taking advantage of his position, deliberately fabricates an insurance accident that has never happened to make false claims and defrauds the insurance money into personal possession shall be convicted and punished in accordance with the provisions of Article 271 of this Law.

Crime of Corruption Any employee of a state-owned insurance company or any person appointed by a state-owned insurance company to engage in official business in a non-state-owned insurance company who commits the acts mentioned in the preceding paragraph shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.

Article 184

Non-state staff take bribes. Employees of banks or other financial institutions who extort or illegally accept other people's property in financial business activities to seek benefits for others, or who, in violation of state regulations, accept kickbacks and service fees in various names for personal possession, shall be convicted and punished in accordance with the provisions of Article 163 of this Law.

If a staff member of a state-owned financial institution accepts bribes, and a staff member appointed by a state-owned financial institution to engage in official business in a non-state-owned financial institution commits the acts mentioned in the preceding paragraph, he shall be convicted and punished in accordance with the provisions of Articles 385 and 386 of this Law.