目前对农村基层组织人员利用职务实施的贪污、受贿、侵占、挪用等刑事犯罪行为如何准确定性,因法律对犯罪主体的规定不甚明确和职务行为的复杂性,一直颇受争议,直接地影响到职务犯罪案件在实体法上的定罪量刑和程序法上的管辖分工,有的案件甚至因为认识分歧导致基层群众告状无门,不利于矛盾的化解和社会的稳定。笔者试就农村基层组织人员职务犯罪案件的法律适用结合办案实务提出自己的一些看法。 At present, it is quite controversial and has been directly affected by the accurate characterization of criminal activities such as corruption, bribery, encroachment and misappropriation on the part of rural grassroots organizations in the use of their positions. Because of the unclear stipulations of the law on criminal subjects and the complexity of their official duties, In the case of duty crime, the conviction and sentencing in substantive law and the jurisdictional division of labor in procedural law have led to cases of grass-roots massacre in some cases, even in disregard of understanding. This is not conducive to resolving conflicts and social stability. The author tries to put forward some of his own opinions on the legal application of case-related crimes in rural grass-roots organizations.