对侵占罪适用中两个问题的探讨

Discussion about applying crime of embezzlement

侵占罪是修订后的刑法新设的罪名,对于侵占的行为在刑法修订之前一般类推为不作为犯罪而通过民事途径处理;非法侵占他人财产罪;直接以盗窃罪、诈骗罪等论处。新刑法实施后,中国刑法学界对侵占罪的认识还不统一,诸学者有着不同的观点,司法适用中认定此罪时也遇到了困难,笔者在此将对拒不退还或拒不交出的最后时限以及遗忘物与遗失物的区分两个问题进行探讨。

WT: The crime of embezzlement is a new accusation in criminal law.Before the revision of the criminal law,we often analogy the act of conversion as unlawful conversion of another's property.After the revision,the experts can't unite the knowledge of the crime of embezzlement and they hold different opinions about the crime.The judicial body has great difficulty in determining the commission of it as well.The thesis intends to discuss the crime from two points:the deadline of refusal of delivery or refusal of refund and the distinctions between for forgotten property.