Abstract: 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.

Key words: subject, helping governmental handle matters, “one matter one handling” fund