Legal analysis: 1, causing more than 1 person to die, or seriously injuring more than 3 people, or slightly injuring more than1person; 2, resulting in direct economic losses of more than 300 thousand yuan, or direct economic losses of less than 300 thousand yuan, but indirect economic losses of more than 6.5438+0 million yuan; 3, favoritism, resulting in direct economic losses of more than 200 thousand yuan.

Legal basis: Provisions of the People's Procuratorate on the Standards for Directly Accepting Cases for Investigation (Trial).

(2) Misappropriation of public funds (Articles 384, 65438+Paragraph 2 of Article 085 and Paragraph 2 of Article 272)

The crime of misappropriating public funds refers to the behavior of state staff who take advantage of their positions to misappropriate public funds for personal use and engage in illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate public funds for more than three months.

Staff of state-owned financial institutions and personnel assigned by state-owned financial institutions to non-state-owned financial institutions who misappropriate the funds of their own units or clients by taking advantage of their positions shall be investigated for criminal responsibility for the crime of misappropriation of public funds.

Personnel engaged in official business in state-owned companies, enterprises or other state-owned units, as well as personnel appointed by state-owned companies, enterprises or other state-owned units to engage in official business in non-state-owned companies, enterprises and other units, take advantage of their positions and misappropriate the funds of their own units for personal use or lend them to others. If the amount is relatively large, it has not been paid back for more than three months, or the amount is not more than three months, engaging in profit-making activities or illegal activities, criminal responsibility shall be investigated for the crime of misappropriating public funds.

Suspected of one of the following circumstances, it shall be placed on file:

1, misappropriating public funds for personal use, and the amount is more than 5,000 yuan to 1 0,000 yuan, which is illegal;

2, misappropriation of public funds in the amount of 6.5438+0 million yuan to more than 30 thousand yuan, owned by individuals for profit-making activities;

3, misappropriation of public funds for personal use, the amount of 6.5438+0 million yuan to more than 30 thousand yuan, more than 3 months did not return.

The people's procuratorate at the provincial level may, according to the local actual situation, determine the specific amount standard implemented in the local area within the above-mentioned amount range and report it to the Supreme People's Procuratorate for the record.

"Misappropriation of public funds for personal use" includes both the personal use of the embezzler and the use of others.

If public funds are misappropriated for many times and are not returned, the amount of misappropriated public funds shall be calculated cumulatively; Misappropriating public funds for many times and returning the later misappropriated public funds to the former misappropriated public funds, the amount of misappropriation of public funds shall be determined by the amount not returned at the time of committing the crime.

In the case of misappropriating public funds for other individuals, if the user colludes with the embezzler, instigates or participates in planning to obtain the misappropriated funds, the criminal responsibility of the user shall be investigated for the crime of misappropriating public funds.