利用各自职务之便采用欺骗的手段骗取本应专款专用的国家民政资金并非法占为己有,张某等五名被告人侵犯的对象是公共财务,属于贪污罪的犯罪对象,应以贪污罪对张某等五名被告人定罪处罚。 Use their respective positions to cheat by means of deception to defraud the state civil funds that should be used for the special purpose and illegally account for their own use. The targets of the five accused such as Zhang are public finance, and belong to the crime of embezzlement. They should be guilty of embezzlement Zhang accused and punished five defendants.