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我国刑法第三百八十四条第一款规定:“国家工作人员利用职务上的便利,挪用公款归个人使用,进行非法活动的,或者挪用公款数额较大、进行营利活动的,或者挪用公款数额较大、超过三个月未还的,是挪用公款罪,处五年以下有期徒刑或者拘役;情节严重的,处五年以上有期徒刑。挪用公款数额巨大不退还的,处十年
The first paragraph of Article 384 of the Criminal Law of the PRC stipulates that: ”State staff shall make use of their positions for convenience, embezzle public funds for personal use, engage in illegal activities, or embezzle large amounts of public funds for profit-making activities or embezzlement Where the amount of public funds is large and has not been repaid for more than three months, it is a crime of embezzlement of public funds and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if the circumstances are serious, the amount of public funds shall be imprisonment of not less than five years;