How to define the public funds in the misappropriation of public funds by companies?

Also known as "public funds". According to the provisions of the criminal law and related judicial interpretations, it can be roughly divided into the following categories: 1, state organs, state-owned companies, enterprises, institutions and all other funds. 2. Managing, using or transporting private funds in state organs, state-owned companies, enterprises, collective enterprises and people's organizations. Such as public deposits, insurance money, stock funds and other private funds absorbed by state-owned financial institutions. In addition, the property and fruits of criminal suspects and defendants seized and frozen by judicial organs in accordance with Articles 1 14 and17 of the Criminal Procedure Law of People's Republic of China (PRC) shall be treated as "public funds" during the period of seizure and freezing, and shall not be misappropriated without authorization. Three, the state for disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement relief and other seven specific funds and materials. The second paragraph of Article 382 of the Criminal Law makes a separate statement on the above seven specific funds and materials. Whoever misappropriates seven specific funds and materials for personal use shall be given a heavier punishment. 4. Non-state-owned companies, enterprises and collective funds determined by the criminal subject. 5. Special funds that can be identified. For example, the funds of state-owned companies and enterprises in the bankruptcy liquidation stage, and the funds of state-owned companies and enterprises that were not registered during the preparatory period. Although the above-mentioned units have disappeared or do not exist, it cannot be used to deny the "public funds" attribute of these funds.