Legal basis:
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.
"China * * * regulations on disciplinary action of the production party" Article 105th has one of the following acts. If the circumstances are minor, the person directly responsible and the responsible leader shall be given a warning or a serious warning; If the circumstances are serious, he shall be dismissed from his post within the Party or be placed on probation; If the circumstances are serious, be expelled from the Party:
(1) Traveling with public funds in the name of study and training, investigation and research, rest and recuperation of employees, or traveling with public funds in disguise;
(two) change the official itinerary and take the opportunity to travel;
(three) to participate in the investigation activities organized by the management enterprises and subordinate units, and to take the opportunity to travel.
Traveling abroad (territory) with public funds in the name of investigation, study, training, negotiation, investment promotion, participation, etc. In accordance with the provisions of the preceding paragraph.