论会计人员挪用公款犯罪的类型与特征

On the Types and Features of Accountants' Crime for Diverting Public Funds

经过案例调查,我认为当前会计人员挪用公款犯罪出现了新特征,主要有炒股犯罪型、投资犯罪型、赌博犯罪型、挥霍犯罪型等七种类型。

By investigating cases, the believes that nowadays accountants' crime for diverting public funds has had new features including the following seven types: stock crime, investment crime, gambling crime, squandering crime.