职务侵占罪主体浅析

Analyses the Subject of Official Encroachment Crime

现行刑法对职务侵占罪主体的规定比较笼统，导致司法实践中难以操作。本文从利于司法实践的角度，将本罪主体分为两大类：国有公司、企业、其他单位的有关人员以及非国有公司、企业、其他单位的有关人员。文章还对职务侵占罪的共同犯罪问题作了简要分析。

In the present criminal law , the prescript about the subject of functional occupation crime is not explicit enough to practice . Considering the problems in criminal justice , this article divides the subject into two parts : one part is the employee of a non－ State－ owned company , enterprise or any other unit , the other part is the employee of a State－－ owned company , enterprise or any other State－ owned unit . In addition , the author analyzes some questions about the joint crime of functional occupation crime .