一般来说,所谓利用职务便利,是指利用行为人本人担负的职务为其提供的实施贪污、受贿的便利条件。职务是职权与职责的统一。具体些说,行为人在职务上享有的对人、财、物、事的不同形式的管理权,使其有条件实施贪污、受贿行为。这是两罪的共同点,非此不可能构成职务犯罪。二者的区别表现在以下几方面: In general, the so-called use of office, refers to the use of the perpetrator of duties to provide them with the convenience of embezzlement, bribery. Duty is the unity of authority and responsibility. More specifically, the different forms of management power enjoyed by the perpetrator in respect of people, property, property and things have enabled it to conditionally commit corruption and bribery. This is the common ground between the two crimes, not impossible to constitute a duty crime. The difference between the two lies in the following aspects: