司法实践中，村官职务犯罪的认定存在同案不同判的现象，主要症结在于村官主体身份的双重性和涉案财物性质的复杂性。准确区分"公务"与"村务"，是对村官职务犯罪准确定性的前提；应当采用体系解释和目的解释方法，判断具体行为是否属于"协助人民政府从事的其他行政管理工作"。从职务属性来说，村官申报、管理"一事一议"财政奖补资金的事务，属于"协助人民政府从事的其他行政管理工作"；从资金性质来看，"一事一议"财政奖补资金是国家一般性转移支付。故村官骗取、侵占、挪用"一事一议"奖补资金，应当按照贪污罪、挪用公款罪定罪处罚。

In judicial practice, there are different disposals for the same or similar behaviors of village officials. This is mainly because of the dual identities of village officials and the complicated property related in the investigation. To differentiate public business and village business is the premise of determining the nature of the crime committed by village officials. We should adopt methods of systemic and purpose analyses, when judging whether a village official is helping the government handle administrative matters or not. In terms of the property of capitals, the fund of "one matter one discussion" is general national transfer payment. Village officials who gained by cheating, occupied and misappropriated the fund of "one matter one discussion" should be punished as the crime of corruption and embezzlement of public funds.