论我国刑法中的职务侵占行为

发布时间：2018-03-16 11:38

本文选题：职务侵占行为　切入点：概念　出处：《湘潭大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国刑法中的职务侵占行为作为一种财产型的犯罪行为，其是罪的核心要素，对其进行研究直接影响到司法实践中区分罪与非罪，，此罪与彼罪。职务侵占行为，是指行为人利用职务上的便利，以侵吞、窃取、骗取或者其他表现形式，非法占有本单位财物的行为。职务侵占行为的前提条件是“利用职务上的便利”，其是区分职务侵占行为与侵占罪中的侵占行为、盗窃罪中的盗窃行为和诈骗罪中的诈骗行为的关键。“利用职务上的便利”是指利用保管、主管或者经手财物的公务和劳务上的便利。其中的“职务”与“公务”、“职权”、“工作”等概念不可等同视之，且“职务”应当具有合法性、直接性和现时性的特征。“非法占为己有”作为职务侵占行为的必要条件，理论界对其争议颇多。“非法占为己有”应作广义理解，其具体表现形式除了侵吞外，还包括窃取、骗取及其他表现形式。侵吞行为不区分公然性和秘密性，其应达到彻底改变单位财物的占有状态的程度，且包括作为与不作为两种实施方式；窃取和骗取的对象是行为人自己管理、经手的单位财物或者行为人同他人共同管理、经手的单位财物，不包括单独由他人管理、经手的财物，而且财物一般是处于行为人不能直接支配使用的状态；行为人采取骗取行为的直接结果是获得本单位的财物，不是获得单位的职务，更不是事后掩饰犯罪。职务侵占行为的对象是“本单位财物”，其是指处于单位管理之下的一切财物，不要求单位对财物享有所有权，也不必然是单位合法占有的财物。财物的范围可以是动产和不动产，有形财产和无形财产，包括知识产权成果的载体和股权，但不包括知识产权类成果。
[Abstract]:As a kind of property crime, the duty embezzlement act in our criminal law is the core element of crime. The study of it directly affects the distinction between crime and non-crime in judicial practice, this crime and that crime. Refers to the person who takes advantage of his position to misappropriate, steal, defraud or other forms of expression, An act of illegally occupying the property of one's own unit. The prerequisite of the act of duty encroachment is to "make use of the convenience of duty", which is to distinguish the act of duty embezzlement from the act of embezzlement in the crime of embezzlement. The key to theft in larceny and fraud in fraud. The concepts of "position" and "official duties", "functions and powers" and "work" cannot be equated, and the concept of "position" should have legitimacy. The characteristics of directness and present. "illegal appropriation for oneself" is a necessary condition for duty encroachment, and there are many controversies about it in theoretical circles. "illegal appropriation for one's own" should be understood in a broad sense, and its concrete manifestation includes not only embezzlement, but also theft. Fraud and other forms of expression. The act of embezzlement does not distinguish between public and secret, it should achieve the degree of thoroughly changing the state of possession of unit property, and includes two ways of implementation: act and omission; The object of theft and deception is the unit property handled by the actor, or the unit property handled by the actor jointly with others, not including the property which is managed by another person alone and handled by another person, Moreover, property is generally in a state where the actor cannot directly control and use it; the direct result of the act of deceptive acquisition by the actor is to obtain the property of the unit, not to acquire the position of the unit, The object of duty embezzlement is "property of the unit", which refers to all property under the management of the unit, and does not require the unit to enjoy ownership of the property. The scope of property may be movable and immovable, tangible and intangible property, including the carrier and equity of intellectual property achievements, but excluding intellectual property achievements.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D924.393

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