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贪污和挪用公款在客观上有许多相似之处，给案件的正确定性带来困难。根据法律的表述，两罪主体相同，并均利用了经手、管理公共财产的便利。由于公共财产管理属于财务管理范畴，而财务管理又有一套科学的严密的管理机制，因此，在界定这两种行为时，可以借助其不同的财务特征进行分析。从财务角度看，贪污行为的财务特征表现为：①以虚假的财务形式表明财产不存在；②以虚假不实的经管责任人表明财务经管责任主体的存在；③以无法实现的财务经管责任来对抗财务控制机制。挪用公款的财务特征则为：以帐实不符的虚假形式反映公共财产原样存在，并有具体真实的财务责任人始终承担经营责任，或案发后行为人能主动说明造成帐实不符的原因并承担被其所挪用公款的经管责任，且最终能弥补其挪用公款造成的经济损失。根据这两种行为不同的财务特征，可以帮助我们正确地界定案件的性质。
Corruption and misappropriation of public funds have many similarities objectively, which brings difficulties to the correct characterization of the case. According to the law, the two principalities are the same and both take advantage of the convenience of handling and managing public property. Because public property management belongs to the category of financial management, and financial management has a set of scientific and strict management mechanism, when defining these two behaviors, we can make use of their different financial characteristics for analysis. From the financial point of view, the financial characteristics of corruption are as follows: ①The property is false in the form of falsification; ② The existence of the main body of financial management responsibility is indicated by the false person in charge; ③ The unmanageable responsibility of financial management Fight financial control mechanism. The financial features of misappropriating public funds are as follows: the true form of public property should be reflected in the false form of actual account, and the actual financial responsible person should always assume the responsibility of running the business or the actor can proactively explain the reason for the nonconformity after the crime is made Bear the responsibility of managing the misappropriated public funds, and eventually make up for the economic loss caused by misappropriation of public funds. According to the different financial characteristics of these two acts, we can help us correctly define the nature of the case.