浅析国有控股公司人员与职务侵占罪主体的关系

Analysis of the Relationship between the State-owned Holding Company Staff and the Subject of Official Embezzlement

《刑法》第271条第1款规定了职务侵占罪,公司人员是职务侵占罪三类主体中的一种,也是最主要的一类。职务侵占罪中的公司主要指非国有公司,少数特殊情况下也可以包括国有公司及含有部分国有资本的公司,甚至还包括外国公司及其分支机构。国有控股公司既不是国有公司,也不是非国有公司,而是与国有公司、非国有公司地位平等的另外一种市场主体,它属于国有资本与非国有资本兼而有之的一种公司形式。在国有控股公司中,除了受国家委派从事公务的高级管理人员以上的人员和一般无职务便利可用的劳务人员、勤杂人员、临时工等外,公司其他人员均可以构成职务侵占罪的主体。其中,同一个国有控股公司中的非从事公务人员构成职务侵占罪时,分为单个犯罪和共同犯罪;公司人员混合构成职务侵占罪时,要按照主犯的犯罪性质定罪;国有控股公司非从事公务人员与社会人员勾结侵占公司财物时,按照职务侵占罪的共犯论处。

The first paragraph of article 271 of the criminal law stipulated the crime of official embezzlement,swbjects Company staff is a kind of crime of official embezzlement in three kinds of also is the main category.The crime of official embezzlement of company mainly refers to non-state-owned company,a few special circumstances may include state-owned company,and contains some of the stateowned capital,even including a foreign company and its affiliates.State-holding corporation is neither state-owned companies,nor non-state enterprises,but also a main market of State-Owned Company have equal status,which belongs to a company in the form of state-owned capital and a combination of non-state capital.In the state-controlled company,in addition to the above senior management personnel appointed by the state to engage in public service personnel and general office available workers,laborers,temporary workers and so on,others may constitute the corpus of crime of official embezzlement.Among them,the non-official business personnel constituted the crime of official embezzlement in the same stateowned holding company,is divided into a single crime and joint crime;When company staff mixed constitute crime of official embezzlement,must declared the prime culprit guilty according to the criminal nature;When non-official business personnel in non state-owned holding company collude with social workers to encroach on company property,we can affirm them as an accomplice of the crime of official embezzlement.