滥用职权罪与玩忽职守罪都规定于刑法第三百九十七条之中,两者的区别存有争议:一种观点认为,区别的关键在于两罪的行为方式与主观要件不同,滥用职权是一种积极利用、违背职责的行为(但不限于作为),玩忽职守是疏忽、不认真履行职责的行为;玩忽职守罪是过失犯罪,滥用职权罪是故意犯罪。另一种观点认为,滥用职权罪与玩忽职守罪 Abuses of power and dereliction of duty are all stipulated in Article 397 of the Criminal Law. The difference between the two is controversial. One point of view is that the difference lies in the fact that the two guilty acts differ from the subjective elements in their abuse of power (But not limited to acts), negligence is negligence, and does not conscientiously perform their duties; negligence is a negligent crime, abuse of power is a crime of intentional crime. Another view is that abuse of power and neglect of duty