I. Misappropriation of loan funds
Misappropriation of loan funds refers to the act of using loan funds for other aspects such as projects outside the scope of expenditure or lending them to other units (individuals). For example, special loans for production line construction are used to purchase other equipment projects. From the scope of use, "misappropriation" refers to completely changing the use of loan funds without the consent of both banks and enterprises, completely violating the projects or uses agreed in the loan contract documents, and the loan funds have been used up or partially used up, and the accounts have been handled.
Second, the identification of misappropriation of funds.
(a) misappropriating the funds of the unit for personal use or lending them to others, and the amount is relatively large and has not been paid back for more than three months. This is a slight misappropriation. Its constituent feature is that the actor takes advantage of the position of supervisor and the convenience of handling the funds of his own unit to misappropriate the funds of his own unit. The purpose is mainly for personal use or lending to others, but it has not been used for improper economic activities, and the amount of misappropriation is large and has not been returned for more than three months. According to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Corruption and Embezzlement of Public Funds in Violation of the Company Law, those who misappropriate unit funds of more than 10,000 yuan but less than 30,000 yuan are regarded as "a large amount".
(2) misappropriating the unit's funds for personal use or lending them to others, although it has not exceeded three months, but the amount is relatively large, and profit-making activities are carried out. There is no limit to whether the misappropriation time exceeds three months and whether it will be returned after three months, as long as the amount is large and profit-making activities are carried out. The so-called "profit-making activities" mainly refer to activities such as doing business, investing, buying stocks or bonds. The term "large amount" here refers to the misappropriation of corporate funds of more than 5,000 yuan and less than 20,000 yuan according to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Corruption and Embezzlement of Public Funds in Violation of the Company Law.
(3) misappropriating the funds of the unit for illegal activities. This kind of behavior has no restrictions on whether the misappropriation time exceeds three months, whether it will be returned after three months, and whether the amount is large. As long as the funds of the unit are misappropriated for illegal activities, it constitutes this crime. The so-called "illegal activities". Refers to smuggling, gambling and other activities using misappropriated funds.
Employees working in banks are not allowed to misappropriate loan funds from others, otherwise, once the misappropriated amount exceeds 1 10,000 yuan and is not returned within three months after misappropriation, the misappropriation may constitute the crime of misappropriating bank loan funds.
Three, in order to reduce and prevent misappropriation of loans, you can:
The first is strict credit management, verifying the use of customers' credit funds and preventing the risk of misappropriation of funds from the source. The account manager shall conduct due diligence to truly reflect the use of customer credit funds and prevent customers from fabricating transaction facts to obtain bank credit funds. Risk management personnel should strictly review, fully reveal the risk points where funds may be misappropriated, put forward risk prevention suggestions, and put forward practical management requirements in credit approval. Then, it is necessary to implement the credit conditions and ensure that the credit funds are properly and reasonably put in. Finally, strengthen the monitoring of daily account funds.