If the person in charge of the unit personally decides to issue loans in the name of the unit and use the loans for the business activities of its shareholding enterprises, it shall be deemed as misappropriation of public funds for personal use. If it constitutes a crime, it shall be convicted and punished for embezzlement of public funds.

The object of this crime is mainly the ownership of public property, which also violates the national financial management system to some extent. The direct object of the crime of misappropriating public funds is the right to use public funds, and at the same time, the actor will inevitably possess it after misappropriating public funds, and some will also benefit from it.

Ownership includes four interrelated and relatively independent powers: possession, use, income and disposal. Therefore, the infringement of ownership power must be an infringement of ownership. The infringement of ownership does not mean the transfer of ownership. According to the general principles of China's civil law, ownership must be obtained according to law.

Public funds in a broad sense refer to public funds, state-owned funds and specific funds and materials, as well as non-state-owned units (financial institutions) and customer funds. It not only has the characteristics of public property, but also has the characteristics of public property to be used. Among them, public funds are funds owned by the public; State-owned funds refer to the funds owned by the state.

Special funds and materials refer to funds and materials specially used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief. It can be owned by the state, collective organizations of working people and social welfare organizations. The funds of non-state-owned units refer to the funds owned by non-state-owned companies, enterprises and other non-state-owned units; Customer funds refer to all funds of customers of financial institutions.