1, the subject of the crime is different. The crime of misappropriating funds is the staff of companies, enterprises or other units; The crime of misappropriating public funds refers to the state functionaries who are engaged in public affairs according to law. For the staff of a state-owned company, enterprise or unit, or the personnel assigned by a state-owned unit to a non-state-owned unit to engage in official duties according to law, taking advantage of their positions, misappropriating the funds of their own units or lending them to others for use, they should be punished as embezzlement of public funds. 2. The targets of crimes are different. The object of the crime of misappropriating funds is the financial management system and property ownership of companies, enterprises or units; The object of the crime of misappropriating public funds is the financial management system and capital ownership of state organs, enterprises, institutions and people's organizations, as well as the non-state-owned units where the appointed state staff are located. 3. The targets of crimes are different. The object of the crime of misappropriating funds is the public funds owned by companies and enterprises, including funds, securities and specific money and materials. The crime of misappropriating public funds includes not only natural public property, but also the proposed public property and the funds of the non-state-owned units where the appointed state staff members are located. 4. Different punishments. The crime of misappropriating funds is lighter than the crime of misappropriating public funds.
legal ground
Article 384 of the Criminal Law of People's Republic of China (PRC) * * * State functionaries who take advantage of their positions to misappropriate public funds for personal use for illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate a large amount of public funds for more than three months, are guilty of corruption and are sentenced to fixed-term imprisonment of not more than five years or criminal detention; 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.