1. How to deal with shareholders' misappropriation of company funds: staff members of companies, enterprises or other units, taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others, and the amount is large, which has not been paid back for more than three months, or the amount is large, with profit-making or illegal purposes, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention.
2. Legal basis: Article 272 of the Criminal Law of People's Republic of China (PRC).
Employees of companies, enterprises or other units who, by taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, involving profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.
Second, the common situation of misappropriation of public funds.
1, misappropriation of public funds for personal use, the amount is relatively large, and it has not been returned for more than three months, which constitutes the crime of misappropriation of public funds.
2. The amount of misappropriation of public funds is large, and individuals engaged in profit-making activities constitute the crime of misappropriation of public funds, which is not limited by the time of misappropriation and whether to return it. If part or all of the principal and interest are returned before the incident, a lighter punishment may be given; If the circumstances are minor, punishment may be exempted.
3, misappropriation of public funds for personal use, gambling, smuggling and other illegal activities, which constitutes the crime of misappropriation of public funds, is not limited by the "large amount" and the time limit for misappropriation.