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条 会计师非经申请注销登录，不得充任公务员或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.

一般主体与有特殊身份的人相互勾结可以构成挪用公款罪的共犯。

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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.

关于国家工作人员的根本特征，片面强调“身份说”或“公务说”都难免偏颇。

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