如何防范会计职务犯罪是会计领域贯彻实施新《会计法》以后迫切需要研究解决的问题。一、什么是会计职务犯罪会计职务犯罪是一个具有明显的专业特征的概念。它是指会计人员在履行会计职责时,严重危害职务规范,应该受到刑事处罚的行为。这一概念明确地告诉我们,会计职务犯罪具有以下专业特征。1、犯罪的主体是会计人员,既包括在各级各类单位从事会计工作的从业人员, How to Prevent the Crime of Accounting Posthumous is an Urgent Problem that Should Be Studied and Solved after Implementing the New “Accounting Law” in the Accounting Field. First, what is the accounting job crime accounting job crime is a concept with obvious professional characteristics. It refers to accountants in the performance of accounting duties, seriously jeopardizing the norms of duty, should be subject to criminal penalties. This concept clearly tells us that accounting job-related crimes have the following professional characteristics. 1, the main body of the crime accounting staff, both in various types of units at all levels engaged in accounting work practitioners,