The author elaborates the basic feature of " state functionaries " " " engaging in public duty in conformity with legal provisions " , and analyses the subject determination in different situations . the subjective aspects of the crime 在挪用公款罪的主体方面，重点论述了国家工作人员的“依法从事公务”的内涵、特征及其表现形式，针对不同情况下主体的认定进行了分析，从而通过实证的分析，明确了“公务”的主要法律形态。
Article 50 whoever resorts to banned drugs or methods in sports activities shall be punished by the relevant public sports organization in accordance with the provisions of its articles of association ; state functionaries who are held directly responsible shall be subject to administrative sanctions in accordance with law 第五十条在体育运动中使用禁用的药物和方法的，由体育社会团体按照章程规定给予处罚；对国家工作人员中的直接责任人员，依法给予行政处分。
Article 384 any state functionary who , by taking advantage of his position , misappropriates public funds for his own use or for conducting illegal activities , or misappropriates a relatively large amount of public funds for profit - making activities , or misappropriates a relatively large amount of public funds and fails to return it after the lapse of three months , shall be guilty of misappropriation of public funds and shall be sentenced to fixed - term imprisonment of not more than five years or criminal detention ; if the circumstances are serious , he shall be sentenced to fixed - term imprisonment of not less than five years 第三百八十四条国家工作人员利用职务上的便利，挪用公款归个人使用，进行非法活动的，或者挪用公款数额较大、进行营利活动的，或者挪用公款数额较大、超过三个月未还的，是挪用公款罪，处五年以下有期徒刑或者拘役；情节严重的，处五年以上有期徒刑。
Whoever , by means of violence or threat , resists the seizure of smuggled goods shall be punished for the crime of smuggling and the crime of preventing state functionaries from performing their duties according to law , as stipulated in article 277 of this law , and in accordance with the provisions regarding the combined punishment for several crimes 以暴力、威胁方法抗拒缉私的，以走私罪和本法第二百七十七条规定的阻碍国家机关工作人员依法执行职务罪，依照数罪并罚的规定处罚。
Persons who perform public service in state - owned companies or , enterprises , institutions or people ' s organizations , persons who are assigned by state organs , state - owned companies , enterprises or institutions to companies , enterprises or institutions that are not owned by the state or people ' s organizations to perform public service and the other persons who perform public service according to law shall all be regarded as state functionaries 国有公司、企业、事业单位、人民团体中从事公务的人员和国家机关、国有公司、企业、事业单位委派到非国有公司、企业、事业单位、社会团体从事公务的人员，以及其他依照法律从事公务的人员，以国家工作人员论。
Article 45 whoever incites , instigates or forcibly orders accounting offices , accounting personnel and other persons to forge or alter accounting vouchers or account books , to prepare false financial and accounting reports , or to conceal or intentionally destroy accounting vouchers , account books as well as financial and accounting reports that should be kept according to law , and therefore constitutes a crime , shall be investigated for criminal liability in accordance with law ; a fine of not less than 5 , 000 yuan but not more than 50 , 000 yuan may be imposed if no crime is constituted , and the persons who are state functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank , removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned 第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。
Article 49 whoever commits fraud or other acts violating the discipline or sports rules in competitive sports shall be punished by the relevant public sports organization in accordance with the provisions of its articles of association ; state functionaries who are held directly responsible shall be subject to administrative sanctions in accordance with law 第四十九条在竞技体育中从事弄虚作假等违反纪律和体育规则的行为，由体育社会团体按照章程规定给予处罚；对国家工作人员中的直接责任人员，依法给予行政处分。
Specifically , the author probes this power ' s features from three aspects : its nature of procedure and litigation , and its main focus on the crimes by state functionaries by taking advantage of duties . furthermore , the author demonstrates its justification required by the judiciary practice , and finally , puts forward a few proposals on improving the procedures in this respect so as to strenghthen the effect of the prosecutorial supervision 为了对这个问题进行深入论证，还从程序性、诉讼性、职务犯罪监督等三个方面考察了检察监督权的特性，从司法实践客观需要的角度分析了检察监督权的正当性，在上述理论前提下，提出了在我国三大诉讼法中完善检察监督权行使程序规范的几点设想，以增强检察监督在司法实践中的实效。
If cases involving other grave crimes committed by state functionaries by taking advantage of their functions and powers need be handled directly by the people ' s procuratorates , they may be placed on file for investigation by the people ' s procuratorates upon decision by the people ' s procuratorates at or above the provincial level 对于国家机关工作人员利用职权实施的其他重大的犯罪案件，需要由人民检察院直接受理的时候，经省级以上人民检察院决定，可以由人民检察院立案侦查。
