导　　师： 徐松林

学科专业： 0351

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 《中华人民共和国刑法》第271条规定：公司、企业或者其他单位的人员，利用职务上的便利，将本单位财物占为已有，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。该条规定由1995年2月28日全国人大常委会通过的《关于惩治违反公司法的犯罪的决定》的第10条规定发展演化而来。随着我国市场经济高速发展、非国家工作人员利用职务便利侵占单位财物的案例日益增加，通过立法保护企业的财产权利、维护市场经济秩序是我国社会主义法制建设的必然要求，职务侵占罪正是在这种背景下于1997年作为一个独立罪名被正式规定在《刑法》中。虽然《刑法》第271条对于职务侵占罪的定罪量刑规定较为明确，但在司法实践中，仍存在着许多争议与问题。因此，系统地研究职务侵占罪的犯罪构成与司法认定，具有重大的理论与实践意义。 本文将以一个职务侵占罪案的案例分析为切入点，系统地梳理、研究职务侵占罪的犯罪构成理论，努力探析司法实践中职务侵占罪认定的重点难点，力求对职务侵占罪的理论研究与司法实践提供有益的借鉴与参考。 本文正文主要分为五章，第一章为绪论，介绍职务侵占罪的概念、法律规定、案例的基本情况； 第二章至第五章主要论述的是职务侵占罪的主体、主观方面、客体、客观方面几个方面的内容，在这些章节中，笔者将对职务侵占罪的犯罪构成和司法认定中的重点难点进行剖析，力求对司法实践有所裨益。 The article271of Criminal law of the People's Republic of China stipulates that anyemployee of a company, enterprise or any other unit, who takes possession of the money orproperty of his own unit unlawfully by taking advantage of his position, if the amount isrelatively large, shall be sentenced to fixed term imprisonment of not more than five years orcriminal detention; if the amount is huge, he shall be sentenced to fixed term imprisonment ofnot less than five years and may also be sentenced to confiscation of property. This article wasevolved from the article10of "Decisions about the Punishment of Crimes against theCompany Law" approved by the NPC Standing Committee in February28,1995. With therapid development of market economy in China, embezzling property cases in non-nationalcompany have been increasing, the measure of legislation was the inevitable requirement inorder to protect the enterprise's property rights, maintain the order of the market economy andestablishment of our socialist legal system construction. Therefore, embezzlement wasformally specified in the "criminal law" in1997as an independent accusation. Although the271st article has clearly defined the conviction and sentencing of the crime of professionalembezzlement, in the judicial practice, there are still a lot of controversy and problems.Therefore, systematic study of embezzlement crime constitution and judicial identification,has great theoretical and practical significance. Analysis of this paper will occupy an professional embezzlement case as thebreakthrough point, through which the author will comb and study professional embezzlementconstitution theory systematically. In the meantime, the author will also analysis thedifficulties and controversial point in judicial practice of embezzlement crime, in the hope ofproviding reference for theoretical research and judicial practice of the crime of dutyencroachment. This text is divided into five chapters, the first chapter is the introduction, mainlyintroduces the concept and the law about professional embezzlement and the basic situation ofthe case. The second to the fifth chapter mainly discusses the four aspects of the crime ofembezzlement, including subject, subjective aspect, object, objective aspect. In these chapters,the author will mainly analysis the constitution theory research and judicial identification ofprofessional embezzlement in order to be beneficial to the judicial practice through theseinterpretation and analysis.

关 键 词： 职务侵占罪 犯罪构成 司法认定

分 类 号： [D924.393]

领　　域： [政治法律] [政治法律]