审计犯罪不是刑法学概念,而是犯罪学概念,是以实施主体为视角选取的一种犯罪类型,即审计工作人员在政府审计过程中所实施的具有严重社会危害性的行为。《审计法》第五十二条规定:“审计人员滥用职权、徇私舞弊、玩忽职守或者泄露所知悉 Audit crime is not the concept of criminal law, but the concept of criminology, is based on the implementation of the main point of view of a crime type, that is, the audit staff in the government audit process carried out with serious social harm behavior. Article 52 of the Audit Law stipulates: ”Any auditor who abuses his power, practices malpractices for selfish ends, neglects his duties or divulges the knowledge