Article 7 1 of the Education Law of the People's Republic of China stipulates that those who misappropriate or embezzle education funds in violation of the national financial system and financial system shall be ordered by the higher authorities to return the misappropriated and embezzled funds within a time limit, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.