Article 272 Crime of misappropriating funds 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.
Crime of misappropriating public funds. 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 Article 384 of this Law. Lawyer Hu Yanlai reminds: Click to return to the criminal law directory.
◆ Relevant regulations
Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Prosecution Standards for Economic Crimes (2006 54 38+0 04 654 38+08)
76. Crime of misappropriating funds (Article 272 of the Criminal Law, paragraph 1)
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 shall be prosecuted under any of the following circumstances:
1. The amount of funds misappropriated by this unit is between 1 0,000 yuan and 30,000 yuan, which has not been returned for more than 3 months;
2. Misappropriating the unit's funds of 65,438+0,000 yuan to 30,000 yuan for profit-making activities;
3. Misappropriating the amount of funds of this unit to engage in illegal activities of more than 5,000 yuan and less than 20,000 yuan.
Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Corruption and Embezzlement in Violation of Company Law (199565438+February 25th)
3. According to Article 11 of the Decision, directors, supervisors and employees of companies and other enterprises, 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 exceeded three months, the amount is relatively large, which constitutes the crime of misappropriation of funds.
Implementing the acts specified in Article 11 of the Decision and misappropriating the funds of the unit from RMB 6,543.8+0,000 yuan to RMB 30,000 yuan or more is a "large amount"; Those who misappropriate the funds of their own units for illegal activities ranging from 5,000 yuan to 20,000 yuan shall be investigated for criminal responsibility according to law.
If the people's procuratorate does not return the funds of the unit after the misappropriation case occurs, it shall be convicted and punished in accordance with the provisions of Article 10 of the Decision.
Six, the higher people's court according to the local actual situation, in accordance with the provisions of this interpretation of the crime of accepting bribes, corruption, misappropriation of public funds, to determine the local specific amount of implementation standards, and reported to the Supreme People's Court for the record.
Seven, the "decision" before the promulgation and implementation of the act, after the promulgation and implementation of the act has not been dealt with or is being dealt with, in accordance with the principles stipulated in Article 9 of the Criminal Law.
Reply of the Supreme People's Court on how to convict the personnel entrusted with the management and management of Yinjiao property for misappropriating Yinjiao funds (February 2000 16).
Jiangsu Higher People's Court:
Your request for instructions on whether the personnel entrusted with the management and operation of state-owned property can become the subject of the crime of misappropriating public funds has been received. After study, the reply is as follows:
Non-state functionaries entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage state-owned property, taking advantage of their positions, misappropriate state-owned funds for personal use, which constitutes a crime, shall be convicted and punished in accordance with the provisions of the first paragraph of Article 272 of the Criminal Law.
Reply of the Supreme People's Court on how to understand the problem of "misappropriating the funds of the unit for personal use or lending them to others" stipulated in Article 272 of the Criminal Law (July 20, 20O0)
Higher People's Court of Xinjiang Uygur Autonomous Region:
Your request for instructions on how to understand the provisions of Article 272 of the Criminal Law on "misappropriating the funds of this unit for personal use or lending them to others" has been received. After study, the reply is as follows:
Non-state 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 the misappropriated funds to other natural persons and units in their own names, which constitutes a crime, shall be convicted and punished in accordance with the provisions of the first paragraph of Article 272 of the Criminal Law.
Official Reply of the Supreme People's Procuratorate on the Applicable Law of Appropriating the Funds of Unregistered Companies (65438+200010.9).
Jiangsu Provincial People's Procuratorate:
Your request for instructions on whether misappropriation of unregistered company funds can constitute the crime of misappropriation of funds has been received. After study, the reply is as follows:
Before the company is registered, the staff of the preparatory company take advantage of their positions to misappropriate the funds in the temporary account opened by the company in the bank for personal use or lend them to others. If a large amount has not been paid back for more than three months, or if a large amount is engaged in profit-making activities or illegal activities, criminal responsibility shall be investigated in accordance with the provisions of Article 272 of the Criminal Law.
Opinions of Shanghai Higher People's Court, Shanghai People's Procuratorate, Shanghai Public Security Bureau and Shanghai Municipal Bureau of Justice on the Standards for Handling Some Criminal Cases in Shanghai (Trial) (2000) 10, 25, Shanghai Procuratorate (2000) 122)
63. Crime of misappropriating funds in Article 272 of the Criminal Law.
In any of the following circumstances, it belongs to the starting standard of "large amount":
(1) embezzled funds of more than 30,000 yuan have not been returned for more than three months;
(two) misappropriation of funds of more than thirty thousand yuan for profit-making activities;
(three) misappropriation of funds of more than twenty thousand yuan for illegal activities.
Misappropriation of more than 200,000 yuan belongs to the starting punishment standard of "huge amount"