The scope of library public funds:
The illegal income (such as illegal confiscation) of state-owned units is misappropriated or abused because of their ownership at that time, and should be punished according to the relevant laws and regulations of public funds. Of course, after being judged as illegal income, it should be turned over to the state treasury or returned to the original owner according to law, that is, the subsequent ownership transfer.
Passbooks, certificates of deposit, checks, stocks, treasury bills, bonds and other financial documents and securities are all special forms of currency. If it is publicly owned and misappropriated, it belongs to misappropriation of public funds.
According to the Law on the Promotion of Private Education in People's Republic of China (PRC) and the Measures for the Establishment and Management of Independent Colleges of the Ministry of Education, independent colleges are institutions of higher learning that cooperate with social organizations or individuals outside state institutions and use non-state financial funds to carry out undergraduate education, which belongs to public welfare undertakings.
Article 185, paragraph 2, and Article 272, paragraph 2, of the Criminal Law stipulate that state employees who work in non-public units misappropriate the funds of their own units shall be convicted and punished for embezzlement of public funds.
One of the characteristics of Public Offering of Fund is that all ownership is public. The above provisions do not mean that the funds misappropriated by non-public units are public funds, but stipulate that the act of misappropriating the funds of the unit due to the reasons of the criminal subject shall be convicted and punished according to the crime of misappropriation of public funds.