国家机关、企事业单位的财会人员的职务犯罪，大多体现在贪污和挪用公款的犯罪上，涉及贿赂犯罪的不多，即便有，也是在挪用公款犯罪中牵连出来的。所以说，对财会人员职务犯罪案件的侦查，主要是对这类人员贪污和挪用公款案件的侦查。财会人员利用职务进行的贪污、挪用公款犯 The duty crime of the accountants in state organs, enterprises and public institutions mostly manifests in the crime of embezzlement and misappropriation of public funds, and the small number of crimes involving bribery, if any, is also implicated in the criminal misappropriation of public funds. Therefore, the investigation of accounting criminal cases of financial personnel mainly refers to the investigation of embezzlement and misappropriation of public funds by such persons. Financial accounting personnel use their positions for embezzlement, misappropriation of public funds