The crime of dereliction of duty committed by the personnel of state-owned enterprises consists of the following elements:
 1. The object is the property rights and interests of state-owned enterprises and the order of socialist market economy;
 2. Objectively, it shows that the staff of state-owned enterprises are seriously irresponsible or abuse their power, resulting in bankruptcy or serious losses of state-owned companies and enterprises, resulting in heavy losses of national interests;
 3. The main body is the staff of state-owned enterprises;
 4. The subjective aspect is indirect intention and negligence.
 [Legal Basis]
 Article 168 of the Criminal Law states that any employee of a state-owned company or enterprise who, due to his gross neglect of duty or abuse of power, causes bankruptcy or serious losses to the state-owned company or enterprise, thus causing heavy losses to the interests of the State, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever causes especially heavy losses to the interests of the State shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.
 Any functionary of a State owned institution who commits the act mentioned in the preceding paragraph, thus causing heavy losses to the interests of the State, shall be punished in accordance with the provisions of the preceding paragraph.
 Any employee of a State owned company, enterprise or institution who engages in malpractices for personal gain and commits the crimes mentioned in the preceding two paragraphs shall be given a heavier punishment in accordance with the provisions of the first paragraph.