The crime of misappropriating public funds refers to persons engaged in public affairs in state organs, state-owned companies, enterprises, institutions, and people's organizations who use their positions to supervise, manage, operate, and handle public property rights and conveniences,misappropriating public funds for personal use for illegal activities, or embezzling public funds of more than 50,000 yuan for profit-making activities, or embezzling public funds of more than 50,000 yuan and not repaying them for more than three months.
 The director of a provincial poverty alleviation office took advantage of his position to put 60,000 yuan of poverty relief funds in the stock market in the name of his children, two months later, he made money and returned it constitutes the crime of misappropriation public funds.