一、什么是会计职务犯罪 会计职务犯罪是一个具有明显的专业特征的概念。它是指会计人员在履行会计职责时,严重危害职务规范,应该受到刑事处罚的行为。其主要特征:一是犯罪的主体是会计人员,既包括从事会计工作的从业人员,也包括从事会计中介服务的注册会计师和在会计事务所从事 First, what is the accounting job crime accounting job crime is a concept with obvious professional characteristics. It refers to accountants in the performance of accounting duties, seriously jeopardizing the norms of duty, should be subject to criminal penalties. Its main features: First, the subject of crime is accounting personnel, both engaged in accounting work practitioners, but also include engaged in accounting intermediary services and certified public accountants in the accounting firm