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海峡两岸侵占罪之比较研究
引用本文:孔庆梅.海峡两岸侵占罪之比较研究[J].福建公安高等专科学校学报,2010(4):59-63.
作者姓名:孔庆梅
作者单位:福建警察学院法律系,福建福州350007
基金项目:福建省高校服务海西建设重点项目“两岸警务合作研究”
摘    要:《海峡两岸共同打击犯罪及司法互助协议》以列举方式规定了双方共同打击的犯罪行为,其中明确包括侵占罪。然而海峡两岸关于侵占罪的立法、概念及其构成等方面互有异同之处,如果要顺利实现两岸在打击该犯罪行为上的司法互助,就必须对两岸侵占罪进行比较研究,以明确两岸在该罪上司法互助之操作可能性。

关 键 词:海峡两岸  侵占罪  比较研究  司法互助

A Comparative Study of Crime of Embezzlement between Mainland and Taiwan
KONG Qing-mei.A Comparative Study of Crime of Embezzlement between Mainland and Taiwan[J].The Study of Social Public Security,2010(4):59-63.
Authors:KONG Qing-mei
Institution:KONG Qing-mei (Law Department of Fujian Police College ,Fuzhou 350007,China)
Abstract:Agreements on Mutual Judicial Assistance and Cracking down on Crimes across the Straits makes the mutual action of cracking down on crimes clear by listing examples, which includes explicitly the crime of embezzlement. However, there are similarities and differences among the legislation, concept and constitution of the crime between the two sides. The comparative study of crime of embezzlement between Mainland and Taiwan is necessary to realize mutual judicial assistance, so that the possibility of the operation of mutual judicial assistance of the crime is made explicit.
Keywords:across the Straits  crime of embezzlement  comparative study  mutual judicial assistance
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