内容摘要
侵占罪是我国1997年新修订的刑法增设的一个新罪名，该罪的增设弥补了我国原有刑事立法中对于侵占行为规定的不足，使我国的刑事立法更加趋于科学、完善，为司法机关惩治侵占型犯罪行为提供了新的法律依据，从而加强了对我国公私财产的所有权保护，具有十分重大的意义。但由于我国对侵占行为的立法经验不足，再加上侵占罪法条规定比较概括，对相关概念又缺乏相应的立法解释和司法解释，造成对该罪理解、认识上有较大的分歧。近几年来，学者对侵占罪的研究虽有了一定的进展，对于一些有争议的问题逐步达成了共识，但还有一些问题仍然存在较大的分歧。为了加强对侵占罪的预防和惩治，本文根据我国刑法的规定，结合中外刑法中关于侵占罪的立法规定以及我国的司法实践，在借鉴国内外学者对侵占罪研究成果的基础上，试图对侵占罪的若干问题作进一步的研究和探讨。
关键词：侵占罪；刑法；完善
The crime of embezzlement in China is in 1997 the newly revised Criminal Law added a new crime, the crime of our country made up of former criminal legislation of regulations on embezzlement is insufficient, make our criminal legislation more scientific, perfect, judicial organs to punish embezzlement crime has provided a new legal basis, thereby strengthen pair of our country to the ownership of public or private property protection, is of great significance. But because our country on embezzlement legislation experience, coupled with the embezzlement crime law more general provisions, the relevant concepts and the lack of the corresponding legislative and judicial interpretations of the crime, resulting in understanding, recognizing that there are large differences. In recent years, scholars on the study of the crime of embezzlement has made certain progress, for some controversial problems gradually reached a consensus, but some problems still exist bigger difference. In order to strengthen the prevention and punishment of the crime of embezzlement, according to the criminal law of China, the combination of Chinese and foreign criminal law on the crime of embezzlement legislation and judicial practice of our country, from domestic and foreign scholars on the crime on the basis of research results, attempting to the crime of Embezzlement some questions for further research and discussion.
Key words: embezzlement crime; criminal law; perfect
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