财会人员的职务犯罪是指利用职务上的便利亵渎公职的行为。由于财会人员对本单位全面经济活动的熟悉与掌握,并直接控制钱财,其渎职犯罪的社会危害性严重,因此必须严厉惩治和有效预防。 Duty of accounting personnel Crimes of crime refer to the act of profane public office by the convenience of their position. Due to the familiarity and mastery of the accountants in their overall economic activities and the direct control of their money, the social harm caused by their dereliction of duty is so serious that they must be severely punished and effectively prevented.