贪污罪作为一种利用职务之便侵犯财产的犯罪，其在财务帐面上往往表现为一部分财产所有权的非法转移，司法实践中往往称之为公款“在帐面上的消失”。公款在帐面上的反映不但是侦破案件的突破口，而且也是认定犯罪的重要依据。但是，帐面反映在认定贪污罪中到底起什么作用，是 As a criminal offense of using property to commit property infringement, corruption often manifests itself as a part of the illegal transfer of property ownership. In judicial practice, it is often called “the disappearance of public funds.” The reflection of public funds on the account is not only a breakthrough in the detection of cases, but also an important basis for the identification of crimes. However, the book reflects what role it plays in determining corruption