In recent years，the high incidence of criminal cases of network fraud related to Beijing and banks has caused direct property losses to banks and improved financial security risks. It is a larceny for the staff of state-owned capital holding and joint stock company to transfer the client’s funds. However，the funds of the unit have not been infringed in this period. The act of withdrawing cash from the bank counter after the event is difficult to constitute a duty encroachment and should constitute a fraud on the bank cash. When the embezzlement and occupation of state and company staff fail to meet the legal amount standard，they should still be punished with lesser property crimes such as theft，fraud and occupation. The behavior of bank staff transferring customers’ funds and withdrawing cash constitute a crime.