职务侵占案件定性难问题及对策研究

Research on difficulty in characterizing cases of positional embezzlement and its countermeasures

作为经济犯罪侦查部门管辖的常见案件,职务侵占犯罪案件具有作案主体复杂、手段隐蔽、作案时间连续及主体趋于年轻化等特点。随着经济社会的发展,职务侵占案件的数量和危害程度不断上升,严重损害了公司、企业及其他单位的经济利益。在案件侦办过程中,经常出现难以确定罪名的疑难复杂情况,给司法实践带来了严峻挑战。分析公安机关经侦部门在侦办职务侵占犯罪案件实践中出现的定性难问题,探讨定性难的特点、现状及解决对策,可以为侦查人员更好地办理该类案件提供参考和帮助。

As a common case under the jurisdiction of the economic crime investigation department,criminal cases of positional embezzlement have the characteristics of complex perpetrators,concealed means,continuous crimes and younger subjects.With the development of the economic society,the number and degree of harm of positional embezzlement cases continue to increase,seriously damaging the economic interests of companies,enterprises and other units.During the investigation of cases,difficult and complex situations often arise where it is difficult to determine the crime,which poses severe challenges to judicial practice.It can provide investigators with reference and assistance in better handling such cases by analyzing the difficulties in characterization that arise in the practice of investigating cases of positional embezzlement by the economic investigation departments of public security organs and exploring the characteristics,current situation and solutions to the difficulties in characterization.