摘要
自新刑法增设侵占罪以来 ,有关该罪犯罪对象的认识就一直难以统一。笔者认为 ,现行刑法规定的侵占罪的犯罪对象不包括公共财物、遗失物 ,但是这种规定并不合理 ,也难以适应司法实践的需要。同时笔者认为 ,在无因管理和不当得利的情况下 ,即使行为人拒不退还占有的财物 ,也不能认定构成侵占罪 ,而只能依据民事调整方法处理。
Since the crime of embezzlement was added to the new Criminal Law, people have had different opinions about the targets of the crime. The author thinks that it is unpractical and unreasonable for public property and lost property not to be regarded as targets and that cases involving spontaneous agency and unjust benefits should be dealt with by means of mediation instead of convicting the doer of embezzlement crime even if he refuses to give back the occupied property.