职务侵占罪的立法解析及实务认定

职务侵占罪是一种常见多发性财产犯罪,但在理论认识和实际操中对于如何理解、掌握本罪的罪状及构成要件等问题,学界一直存有争议。同时,犯罪行为人采取的犯罪手段多样,使人感到不易把握本罪的行为本质,对一些犯罪事实难以准确地认定。实践中一些特殊主体有些可成为本罪的主体,单位的财物并非必须是单位所有的财物,也包括本单位"持有"的财物。"占为己有"应当解释为不仅指归"自己、本人"非法占有,同时也包含归"其他个人"或"他人"非法占有。

The Legislative Analysis and Practical Cognizance of Duty Embezzlement

Duty embezzlement is a normal property crime.There is dispute in different scholars on how to understand and master the criminal factors and tatbestand of this crime on theory and practice.Meanswhile,the perpetrator takes various tricks,which makes it hard to hold the essence of the act and identify the criminal fact precisely.In practice,some special main could become the main of this crime,and the property should not only be limited on the possession of unit,it could be just in his hand.Then the "Accounte...