臺灣新刑法公務員之基本要件為「該人所從事者為包含公權力在內之統治權力」。而其分成三種類型公務員之兩個具體標準，第一個是「是否機關」，第二個是「是否其他行政組織」。依第一個標準可區分成一款前段之機關公務員，與一款後段之事務公務員，前者含總統府及五院所屬人員，後者主要為行政權之下的公營事業機構及營造物所屬人員;依第二個標準可區分成一款後段之
事務公務員，與二款之受託公務員，前者為行政權之下的公營事業機構及公營造物所屬人員，後者則為與行政組織無關之一般人民。大陸新刑法國家工作人員可以包括四種人員： 在國家機關中從事公務的人員， 在國有單位和人民團體中從事公務的人員， 受國家機關或國有單位委派到非國有單位中從事公務的人員， 其他依照法律從事公務的人員。其中第一種人員為典型的國家工作人員，後三種人員則為所謂的「準國家工作人員」。這幾種人員的共通特徵是「從事公務」，而公務指的是「從事組織、監督、管理事務性質的活動，具有一定的管理職權」者，其範圍較公權力概念為廣，故所形成的範圍要大於臺灣。

The basic element of the public servant in Taiwan's New Criminal Law
is: "the person who is engaged in public power which is included in the
governance." There are three types of public servants classified by two
specific criteria as,"wh ether organ or not",and "whether other administrative organization or not." According to the first criterion,t he public servant can be divided into the public servants in organ and the public servant in business;according to the second criterion,th e public servant can be divided into the public servant in business,and the entrusted public servant.The national staff in Mainland China's new criminal law can be divided into four types: (a) engage in the public affairs in the State organs,( b) in any State-owned units and engaged in the public affairs,( C) assigned by State organs or State-owned units to non-State organizations to be engaged in the public affairs,( d) other in accordance with the law,e ngaged in the public affairs. The common characteristic of the staff is "engaged in the public affairs",and the public affairs refers to "engage in organization,supervision and management activities, and has certain management functions."Therefore,i ts scope is broader than the concept of public power,and the scope is larger than Taiwan's.