Legal analysis: it constitutes the crime of misappropriation of public funds. It is stipulated that public funds should be used by oneself, relatives or other natural persons, which belongs to the situation of "misappropriation of public funds for personal use, and the amount of misappropriation of public funds is large and has not been returned for more than three months", and its behavior constitutes the crime of misappropriation of public funds. If part or all of the principal and interest are returned before the incident, a lighter punishment may be given; If the circumstances are minor, punishment may be exempted. Misappropriation of public funds deposited in banks to raise funds, buy stocks, government bonds, etc. Belonging to misappropriation of public funds for profit-making activities. The illegal income such as interest and income obtained shall be recovered, but it shall not be included in the amount of misappropriation of public funds.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 667 A loan contract is a contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest.

Article 680 usury is prohibited and the loan interest rate shall not violate the relevant provisions of the state. If there is no agreement on the payment of interest in the loan contract, it shall be deemed that there is no interest. If the loan contract does not specify the payment method of interest, and the parties cannot reach a supplementary agreement, the interest shall be determined according to the local or the parties' trading methods, trading habits, market interest rates and other factors; Loans between natural persons are regarded as interest-free.