Article 31 If any unit or individual misappropriates unemployment insurance funds, the misappropriated fund shall be recovered;

第三十一条　任何单位、个人挪用失业保险基金的，追回挪用的失业保险基金;

Article 49. Whoever steals or forcibly seizes the supplies for the prevention of floods or materials and equipment for the building of water projects, or whoever embezzles or misappropriates state funds and materials for the relief of disasters, for use in flood emergencies, for the prevention of floods or for the resettlement of inhabitants, shall be prosecuted for criminal responsibility in accordance with the Criminal Law.

第四十九条 　盗窃或者抢夺防汛物资、水工程器材的，贪污或者挪用国家救灾、抢险、防汛、移民安置款物的，依照刑法规定追究刑事责任。

Article 57 Anyone who, in violation of the State public finance administration and financial management system, misappropriates , embezzles part of, or detains the funds for science and technology allocated from the State financial budget,

第五十七条　违反国家财政制度、财务制度，挪用、克扣、截留国家，财政用于科学技术的经费的，

Article 54 Whoever, in violation of the State financial or accounting rules, misappropriates or intercepts sports funds shall be ordered by the authorities at higher levels to return the misappropriated or intercepted funds within a time limit;

第五十四条 违反国家财政制度、财务制度，挪用、克扣体育资金的，由上级机关责令限期归还被挪用、克扣的资金，

or intercepts the funds allocated for agriculture by people’s governments at various levels and misappropriates such funds to any use other than agricultural expenditure,

或者将各级人民政府拨付用于农业的资金截留、挪用于单位非农业开支的，

or intercepts the agricultural loans granted by banks and misappropriates such loans to any non-agricultural use, shall be ordered by organs at higher levels to return the funds intercepted or misappropriated within a time limit.

或者将银行的农业贷款截留、挪用的资金;

If a director or manager misappropriates company funds or takes company funds and lends them to another, he is ordered to return the funds to the company, is subject to sanctions by the company, and turns over to the company all income obtained.

经理挪用公司资金或者将公司资金借贷给他人的，责令退还公司的资金，由公司给予处分，将其所得收入归公司所有。

Any judicial officer who embezzles or misappropriates or disposes of the seized or frozen illicit money and goods as well as the fruits accruing therefrom without authorization shall be investigated for criminal responsibility according to law; if the offence does not constitute a crime, he shall be given administrative sanction.

司法工作人员贪污、挪用或者私自处理被扣押、冻结的赃款赃物及其孳息的，依法追究刑事责任;不构成犯罪的，给予处分。

Anyone who violates the State’s financial and accounting rules and regulations, misappropriates the State’s funds allocated for education, seriously hampers the work of education and teaching, defaults on paying teachers’ salaries

违反国家财政制度、财务制度，挪用国家财政用于教育的经费，严重妨碍教育教学工作，拖欠教师工资，

On the Problems and Countermeasures of Detection and Precaution of the Post Occupies and Misappropriates Funds Crime

论侦防职务侵占、挪用资金犯罪案件存在的问题与对策