贪污行为，是指行政机关公务员利用主管、管理、经手公共财物等职务之便，采取侵吞、窃取、骗取等非法手段将公共财物据为已有的行为 现在广义定义为 个人或少部分团体或集团 因个人利益 私吞或侵占集体利益的行为
贪污和欺诈的现实，所有组织必须面对，在作为金融行为所造成的破坏证据的工作倒塌的大企业越来越多。
Embezzlement and fraud are realities that all organizations must confront, with the growing list of collapsed corporate giants serving as evidence of the destruction caused by financial abuses.
而行为人是占有现实的财物还是获得牟利的机会，是为亲友非法牟利罪与贪污罪的根本界限。
Possessing the real property and obtaining the opportunity of profit is the fundamental limit to distinguish the crime of illegally profit-seeking for relatives and friends and corruption.
打击贪污是一个不仅要上层的人公开支持，而且在所有的阶层中态度与行为必须加以教导与强化的长期过程。
Battling corruption is a long-term process which must not only be openly supported from the top, but one in which attitudes and conduct must be taught and reinforced at all levels.
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