职务侵占罪司法认定争议问题探讨——以耿某某案为基点

On the Disputes over Judicial Determination of Duty Embezzlement Crime

职务侵占罪在犯罪认定方面存在争议。这些争议以及由此产生的此罪与彼罪的判断造成了司法实务部门的困扰。职务侵占罪的客观方面"利用职务便利"包括公务便利和一部分具有管理性质的劳务便利,相应地,对单位的财产具有一定管理权限的劳务人员可以成为本罪的主体。对于原持有人遗落在特定场所的财物并不必然转移为单位占有,必须在考察是否符合主客观相统一原则的基础上加以认定。

There are some controversial issues in judicial determination of duty embezzlement .These dis-putes often make judicial organs feel bewildered in the determination of crimes .The objective aspect of duty em-bezzlement crime-＂taking advantage of duty＂includes duty convenience and a part of service convenience with the characteristic of administration .Accordingly , those workers who have the administrative power over properties can become the main body of duty embezzlement crime .As to the properties the original holder left in certain places are not necessarily embezzled by the unit and its determination shall be made on the basis of subjective and objective unity .