《刑法典》第 336 条、第 335 条、第 225 条第 1 款、第 224 条和第 153 条规定了各种形式的贪污（ 《公约》第十七条）。基本规则（第 336 条第 1 款）不包含第三方所得好处这个要素。第 225 条第 1 款(c)项阐明的“处理”概念可能涵盖某些案件，而且人民最高法院似乎就是如此解释该法的。
The Criminal Code regulates various forms of embezzlement (art. 17 of the Convention), in articles 336, 335, 225, paragraph 1, 224 and 153 of the Code. The basic rule (art. 336, para. 1) does not cover the element of advantage to third parties. The concept of “treating”, set out in article 225, paragraph 1 (c), can cover some cases and the People’s Supreme Court seems to interpret the law in this way.