论公司、企业高层管理人员职务侵占犯罪案件的特点及侦查对策

On Investigating Measures to Crime about Taking Possession of Property by Taking Advantage of Position in Enterprises

当前职务侵占犯罪中，犯罪主体身份为公司、企业高层管理人员的案件较为突出，这类案件的案源大多来自于其他股东或出资人的举报，犯罪手段隐蔽，智能化程度高，共同犯罪或指使手下操作的较多，案情复杂，侦查难度大。对此，侦查机关应缜密初查，准确定性，在侦查中立足证据调查，恰当运用询问策略，通过查证书证材料寻找犯罪痕迹，并利用证据突破口供，最终查清犯罪行为的各个环节。

Among the current duty crimes, taking possession of property by taking possession advantage, the subjects of the crimes consist mainly of managing members in comparatively high level. Other shareholders or investors, with the means of crimes secret and intelligent, expose most of such cases and most of them done jointly or by subordinates, resulting in complicated circumstances and difficult investigation. Owing to that, the investigating organs should have a careful and preliminary exam, a correct judge, focus on finding evidence, apply inquiring skills,look for crime clues through written materials, get the statements by the accused upon evidences, and finally make every point of the crime clear.