Salvage performed or controlled by the relevant competent authorities of the state is a special and important legal system, the study of which is insufficient.

To prevent the state and state organ as the public servant into the master of society is the precious teaching left by the classical writer,the essence extracted from Paris Commune s historical experience by Engels,and the summary on the substance of the working class regime.

The recognition of the scope of state functionary should base on the 93rd Article of the Criminal Law and the sound understanding of the concept of engaging in official business,state organ,assignment,and quasis-tare functionary.

Although the criminal law sets forth that state organ of our county is one of the subjects of unit criminal, while it causes arguments and bewilderment among those who are engaged in criminal theory studying and justice practice.

It s not suitable and unscientific to stipulate state organs as one of the subjects of unit crimes in our country s criminal law.

At first it was played by individuals, then by state organs and at last by diversified elements.

The civil compensation responsibility of the state organs and their personnel and the state compensation responsibility are totally different lawful responsibilities in nature.

First of all,they are the personnel of government offices who are engaged in government affairs;secondly,they include the staff of state-owned corporation,enterprise,institution and mass organization who are engaged in official business;the third group refers to those people who are entrusted by state-owned corporation,enterprise,institution a.

Financial management of government institutions is an important part of the financial management system in the society.