| 职务侵占罪主体研究 |
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| 引用本文： | 肖芸.职务侵占罪主体研究[J].安庆师范学院学报(社会科学版),2008,27(7):86-89. |
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| 作者姓名： | 肖芸 |
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| 作者单位： | 广州市司法职业学校,专业教研室,广东,广州,510440 |
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| 摘 要： | 职务侵占罪主体是贪污罪主体以外的利用职务便利侵占财物的人，是公司、企业或者其他单位的工作人员，不具有国家工作人员身份，有职务上的便利。具有国家工作人员身份、从事公务、利用职务之便实施侵占本单位财物的行为，应认定为贪污罪。村民委员会等村基层组织人员利用职务便利侵占公共财物时，应当分别定罪，数罪并罚。公司控制人以职务便利侵占公司财产应根据刑法的具体规定准确定性量刑。
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| 关 键 词： | 职务侵占罪 主体 利用职务便利 |
A Study on the Subjects of Crimes of Duty Encroachment |
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| XIAO Yun.A Study on the Subjects of Crimes of Duty Encroachment[J].Journal of Anqing Teachers College(Social Science Edition),2008,27(7):86-89. |
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| Authors: | XIAO Yun |
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| Institution: | XIAO Yun . (Section of Professional Teaching and Research, Guangzhou Vocational School of Justice, Guangzhou 510440, China) |
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| Abstract: | The subjects of crimes of duty encroachment are persons who embezzle illegally others' property with the subjects of the crimes of corruption excluded.They are persons who work in companies,industries and other units,and who are not state personnel but have position advantages.State personnel's embezzling illegally public property by taking advantage of one's position in official business should be defined as crime of corruption.Personnel in basic organizations like Village Committee who embezzle illegally public property by taking advantage of their position should be convicted respectively,and be punished for plural crimes.And the controllers in companies who embezzle illegally the companies' property by taking advantage of their position should be judged and sentenced correctly according to the specific items in Criminal Law. |
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| Keywords: | crime of duty encroachment subject taking advantage of one's position |
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