滥用管理公司、证券职权罪，是指国家有关主管部门的国家机关工作人员，徇私舞弊，滥用职权，对不符合法律规定条件的公司设立、登记申请或者股票、债券发行、上市申请，予以批准或者登记，致使公共财产、国家和人民利益遭受重大损失的行为。

“国家有关主管部门”，是指根据公司法、证券法和有关法规规定负责对公司设立、登记申请或者股票、债券发行、上市申请的条件是否符合法律规定的条件予以审核、批准或者登记的国家机关

相关法律法规：

《刑法》第403条第1款：

国家有关主管部门的国家机关工作人员，徇私舞弊，滥用职权，对不符合法律规定条件的公司设立、登记申请或者股票、债券发行、上市申请，予以批准或者登记，致使公共财产、国家和人民利益遭受重大损失的，处五年以下有期徒刑或者拘役。

State functionaries of the relevant competent state departments, who engage in favoritism and malpractice, abuse their powers, approve or register applications for the establishment or registration of companies, or applications for issuance or listing of stocks or bonds that do not meet the conditions prescribed by law, thereby causing harm to public property, the state and the people. Whoever suffers heavy losses shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.

《刑法》第403条第2款：

上级部门强令登记机关及其工作人员实施前款行为的，对其直接负责的主管人员，依照前款的规定处罚。

Where a higher-level department forces the registration authority and its staff to carry out the acts in the preceding paragraph, the person in charge who is directly responsible for it shall be punished in accordance with the provisions of the preceding paragraph.

参考双语例句：

Some systemic issues noted in that report related to the following concerns: job and career — staff selection and promotion; retirement age; reference checks; implementation of new contractual reform (1 July 2009); evaluative relationships — staff/management accountability; organizational leadership and management; legal, financial, regulatory and compliance — abuse of authority; compensation and benefits — lack of consistency in the application of the rules regarding entitlements and timeliness of payments; safety, health, well-being, stress and work-life — stressrelated environment in the field; and coverage for trauma and post-crisis care.

该报告指出的一些系统性问题涉及到以下令人关 切之处：工作和职业— —工作人员甄选和升级、退休年龄、背景调查、新合同改 革的实施(2009 年 7 月 1 日)；评价性关系——工作人员/管理当局问责制、组织 领导和管理；法律、财务、管控和 合规— — 滥用权 力 ； 报酬和福利——有关应享 权利和及时支付的规定在适用上缺乏一致性；安全、健康、福祉、压力和工作与 生活——外地涉及压力的环境、为创伤和危机后护理提供医保。