Article 271 of my country’s Criminal Law stipulates that if a person in a company, enterprise or other unit takes advantage of his or her position to illegally appropriate the unit’s property for himself, and the amount is relatively large, he shall be sentenced to fixed-term imprisonment of not more than five years. Or criminal detention; if the amount is huge, the offender shall be sentenced to fixed-term imprisonment of not less than five years, and may also be subject to confiscation of property.

If a person engaged in official duties in a state-owned company, enterprise or other state-owned unit and a person assigned by a state-owned company, enterprise or other state-owned unit to a non-state-owned company, enterprise or other unit to engage in official duties commit any act in the preceding paragraph, he or she shall be punished in accordance with the preceding paragraph. Convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.

The constituent elements of this crime are:

1. The object of this crime is the ownership of public and private property. The object of the infringement must be the legal property of the perpetrator's unit.

2． The objective aspect is the act of taking advantage of one's position to illegally take possession of the unit's property for a relatively large amount.

3． The criminal subject can only be constituted by special subjects and personnel from companies, enterprises or other units, and these personnel are not state workers engaged in official duties.

4． The subjective aspect consists of intentionality, and the intentional content has the purpose of illegally taking possession of the unit's property as one's own.