摘要
企业法人财产权性质是关系刑法定罪量刑的重要因素。但又不是侵犯企业法人财产权犯罪定性的唯一决定因素,其中人员身份、企业组织形式等也是影响定罪的重要因素,同时又是司法实践中不易确定的难点。笔者试图从以下几个方面论述刑法保护企业法人财产权的特点以及几个特殊问题,以求更加明确的定罪标准。
The nature of the property rights of enterprise entities is a very important factor but not the only decisive factor in the conviction of property rights offence of enterprise entities by the criminal law. The identity of the enterprise entities and the structure of the enterprise are also important and in the meantime, they are points difficult to define in legal practice. This article tries to discuss the criminal protection of the property rights of enterprise entities and some special problems so as to clarify conviction standards.
出处
《内蒙古师范大学学报(哲学社会科学版)》
2012年第5期101-104,共4页
Journal of Inner Mongolia Normal University:Philosophy and Social Sciences Edition
关键词
企业法人
职务侵占
公有制经济
非公有制经济
enterprise entity
duty encroachment
public owned economy
non-public owned economy