论职务侵占罪与盗窃罪区分.pdfVIP

摘 要 职务侵占罪与盗窃罪在犯罪类型、犯罪故意、犯罪目的、犯罪行为方式等方 面有诸多相同之处。但是，站在罪名之外看待两者，其区别亦很明显：犯罪主体 上，前者是特殊主体，而后者则是一般主体；犯罪行为方式上，前者的行为方式 明显多于后者；犯罪对象上，前者仅限于本单位财物，而后者没有此要求等。但 是，这些区别均从罪名的角度进行的，而非从行为上区分两者。职务侵占罪与盗 窃罪区分的关键在于行为手段上是否“利用职务上的便利”、行为方式上是否仅 限于秘密窃取、行为对象上是否为“本单位的财物”。 “利用职务上的便利”,是指公司、企业或其他单位的人员利用自己职责范 围内的权力和地位所形成的有利条件。它具体包括行为人仅直接利用本人职务上 的便利、行为人利用职务上的上下级制约关系、以及行为人同时利用自己和他人 职务上的便利等三种形式。“非法占为己有”不应以合法持有为前提，也不以本 人占有为必要，只要是行为人非法使单位丧失财物所有权的行为都属于非法占为 己有。“非法占为己有”的具体方式有窃取、骗取和其他手段等。“本单位财物”， 是行为人所在的公司、企业或者其他单位所有的各种财物，包括动产和不动产。 在职务侵占罪与盗窃罪区分标准的司法适用中要重点把握一下几点：将“利 用职务上的便利”和“利用工作上的便利”区分开来；职务侵占罪中“非法占为 己有”的具体方式要广于盗窃罪；职务侵占罪中“本单位财物”不限于本单位所 有的财物，也不限于动产。对于职务侵占罪与盗窃罪的共同犯罪问题，要以主犯 的身份来确定共同犯罪的犯罪性质。 关键词：职务侵占罪；盗窃罪；利用职务上的便利；利用工作上的便利；非法占 为己有；本单位财物 I Abstract Office embezzlement and theft have many similarities in the type of crime, criminal intention, the purpose of the crime, criminal behavior, and so on. However, standing outside the view of both of the criminal, the difference is also obvious: the former is a special subject, while the latter is the general in the main of the crime; In the type of the behavior, the former is much more than the latter obviously. However, these differences are charged from the view, not the act. The key distinction of Office embezzlement and Theft are whether the offender takes advantage of the convenience being from his position; whether the behavior is limited to steal secrets, and whether the object acts as a unit of property. Taking advantage of the convenience being from his position, refers to the company, business unit or other persons to use their duties within the scope of the powers and the status of the formation of favorable conditions. It includes specific acts only on the direct use of my