• Article 20 No CPA shall serve as public functionary, or as director, supervisor, or managerial officer of a government-operated enterprise without first applying for cancellation of his registration;

    第20会计师非经申请注销登录,不得充任公务员公营事业机构之董事监察人或经理人员

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  • The common offender can be a culprit guilty of misappropriating public funds who collude with the state functionary.

    一般主体有特殊身份相互勾结可以构成挪用公款共犯。

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  • With regard to the basic feature of state functionary, it is somewhat unreasonable to put undue emphasis on the opinion about the identity or public affairs.

    关于国家工作人员根本特征片面强调身份说”公务说”都难免偏颇。

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  • With regard to the basic feature of state functionary, it is somewhat unreasonable to put undue emphasis on the opinion about the identity or public affairs.

    关于国家工作人员根本特征片面强调身份说”公务说”都难免偏颇。

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