侵占罪若干问题探讨

Researches on Several Problems of Embezzlement

侵占罪是我国1997年刑法修订后新增加的罪名,对于侵占罪的犯罪对象是否限于合法保管、遗失物是否属于侵占罪的犯罪对象以及对拒不退还、拒不交出的理解,理论界和司法实践中都存在着不同的认识和争议,实践中认定标准各不相同。从3个方面进行探讨,提出自己的观点,并对其涉及的疑难问题作出界定,以求把握侵占罪的本质和特征。

Embezzlement is a new crime added in China＇s Criminal Law which was amended in 1997 ,different knowledge and controversies on understanding about object of crime, refuse to return and refuse to surrender in embezzlement exist in both theory circle and judicial practice, this article will do researches on those three aspects, so that the essence and traits of embezzlement can be grasped.