摘要
侵占罪是修订后的《刑法》增加的新罪名,即第二百七十条和二百七十一条的规定,本文通过侵占罪与贪污罪的区别,简要分析了侵占罪的构成要件。
The criminal offense of embezzlement is a new imputation after the Criminal Law was revised, which is prescribed in item 270 and item 271. This article analyses the im-portant conditions in which the imputation consists by distinguishing the criminal offense of embezzlement from the crime of corruption.
关键词
侵占罪
贪污罪
受刑法构成要件
犯罪主体
the criminal offense of embezzlement
the crime of corruption
important conditions
