摘要
侵占罪是修订刑法新增设的罪名之一,本文根据刑法的规定,运用刑法理论,具体分析侵占罪的客观成立条件、侵占行为的界定、侵占罪的犯罪对象,并就该罪与职务侵占罪的差异进行探讨。
Conversion is an added new accusation in amended criminal law.Based on the regulations and theories of the criminal law,this paper analyzed in details the objective conditions,determination,offend- ers of conversion,and compared it with duty conversion.
