Legal analysis: For the purpose of illegal possession, the unit used the convenience of its position to forge signatures, make false reports and other means, and the act of embezzling public funds has constituted the crime of occupational embezzlement. Article 271 of the Criminal Law stipulates that personnel of companies, enterprises or other units who take advantage of their positions to illegally accept property of their own units shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated. Whoever embezzles the property of a company or enterprise from 5,000 yuan to 20,000 yuan, which is a "relatively large amount" and constitutes the crime of duty embezzlement, can determine the starting point of sentencing within the range of criminal detention of less than three months to fixed-term imprisonment of less than one year.

Legal basis: Article 271 of the Criminal Law of People's Republic of China (PRC), any employee of a company, enterprise or other unit who takes advantage of his position and illegally takes the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined.

Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.