1, non-state-owned enterprises:
1) first, make a document according to the company's regulations and impose penalties, such as dismissal or compensation for the loss of the unit.
2) If the unit does not have such regulations, and the amount is huge and the circumstances are bad, employees can be prosecuted by the court for "illegal possession" or "misappropriation of funds".
Reference: Article 271 of the Criminal Law of People's Republic of China (PRC) stipulates that any employee of a company, enterprise or other unit who illegally occupies the property of his unit by taking advantage of his position shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated.
Article 272 Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends 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, and he is engaged in 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.
2, state-owned enterprises or state-owned units:
1) should be prosecuted for the crime of misappropriating public funds in the criminal law, so as to make them bear legal responsibilities: Article 384 of the Criminal Law of People's Republic of China (PRC) stipulates that any state functionary who misappropriates public funds for personal use by taking advantage of his position to engage in illegal activities, or misappropriates a large amount of public funds, or misappropriates a large amount of public funds and fails to pay them back for more than three months, is misappropriation. 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 not less than 10 years or life imprisonment. Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment.
Extended data
Specifically, the crime of misappropriating public funds has the following subjective characteristics:
Misappropriation of public funds is illegal.
That is, the actor automatically uses public funds without approval or permission (including direct express permission or indirect express acquiescence) in violation of rules and regulations. Among them, the rules and regulations are extensive, so the illegality of misappropriation has two meanings:
One is to deliberately violate the rules and regulations of public funds management, and the other is to deliberately violate the rules and regulations of using public funds without legal approval or permission.
The original intention of misappropriation
The original intention of misappropriation refers to the private use, misappropriation, occupation and borrowing of public funds. The purpose of the bill is to use rather than occupy public funds. Among them, the purpose of the behavior includes:
(1) misappropriate public funds for personal use;
(2) misappropriating public funds for illegal activities;
(3) Misappropriation of public funds for profit-making activities.
Characteristics of unauthorized borrowing
Misappropriation is not misappropriation of public funds, but preparation for return, which is characterized by unauthorized borrowing. Even if it cannot be returned after misappropriation, it is not due to the subjective and intentional possession of the actor, but an objective reason beyond the will of the actor.
Therefore, in judicial practice, when determining the subjective aspect of the crime of misappropriating public funds, we can grasp the following points: whether we know it is public funds; Whether it is intentionally illegally used; Whether you just want to temporarily misappropriate it; Are you going to return it later? When the embezzler is inconsistent with the user, if the embezzler doesn't know that the user is using public funds for illegal activities, he can only be punished according to what the embezzler knows and according to the misappropriation of public funds for profit or personal use.
If the embezzler knows that the user is using public funds to carry out illegal activities, he will punish the illegal act with the crime of misappropriating public funds; If the embezzler's subjective intention changes from temporary appropriation to illegal permanent possession after committing a crime, no matter whether the perpetrator really has the objective aspect of illegal permanent possession of public funds, as long as he fails to pay it back for more than three months, he will be punished as embezzlement, not as corruption and embezzlement.
Therefore, the crime of misappropriating public funds is different from the crime of corruption and embezzlement in the process of intentional development: the crime of misappropriating public funds begins with the use of public funds and may later develop into possession; However, the crime of embezzlement and embezzlement always run through the purpose of occupying public funds.