Legal basis: Article 84 of the Criminal Procedure Law of People's Republic of China (PRC). Any unit or individual who discovers criminal facts or suspects has the right and obligation to report to the public security organ, the people's procuratorate or the people's court. Victims have the right to report and accuse criminal facts or criminal suspects who infringe their personal and property rights to public security organs, people's procuratorates or people's courts. The public security organ, people's procuratorate or people's court shall accept the report. If it does not belong to its own jurisdiction, it shall be transferred to the competent authority for handling and notify the informant; For those who are not under their jurisdiction and must take emergency measures, they should take emergency measures first and then transfer them to the competent department. Article 271 of the Criminal Law of People's Republic of China (PRC), any employee of a company, enterprise or other unit who, by taking advantage of his position, illegally takes the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined. Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.