一、贪污公款贪污公款是指财会人员或其他人员利用职务之便将公款窃为己有,并在会计账务或会计凭证上进行虚假处理的一种舞弊行为。1. 表现形态利用收入现金不开发票或收据的形式贪污现金;利用凭证副本重复报销或白条虚报支出;以涂改、撕毁发票或收据的形式进行贪污;用假发票、 1. Embezzlement of Public Funds Embezzlement of public funds refers to the embezzlement of embezzled public funds by embankments or other personnel taking advantage of their positions to steal public funds as their own and carry out false treatment in accounting books or accounting vouchers. 1. The performance of the form of income cash invoices or receipts in the form of corruption of the use of cash; repeated use of duplicate vouchers or white copy of false accounting expenditures; to modify, torn invoices or receipts in the form of corruption; with fake invoices,