本文選題：職務侵占行為　切入點：概念　出處：《湘潭大學》2013年碩士論文　論文類型：學位論文

【摘要】：我國刑法中的職務侵占行為作為一種財產(chǎn)型的犯罪行為，其是罪的核心要素，對其進行研究直接影響到司法實踐中區(qū)分罪與非罪，，此罪與彼罪。職務侵占行為，是指行為人利用職務上的便利，以侵吞、竊取、騙取或者其他表現(xiàn)形式，非法占有本單位財物的行為。職務侵占行為的前提條件是“利用職務上的便利”，其是區(qū)分職務侵占行為與侵占罪中的侵占行為、盜竊罪中的盜竊行為和詐騙罪中的詐騙行為的關(guān)鍵。“利用職務上的便利”是指利用保管、主管或者經(jīng)手財物的公務和勞務上的便利。其中的“職務”與“公務”、“職權(quán)”、“工作”等概念不可等同視之，且“職務”應當具有合法性、直接性和現(xiàn)時性的特征�！胺欠ㄕ紴榧河小弊鳛槁殑涨终夹袨榈谋匾獥l件，理論界對其爭議頗多。“非法占為己有”應作廣義理解，其具體表現(xiàn)形式除了侵吞外，還包括竊取、騙取及其他表現(xiàn)形式。侵吞行為不區(qū)分公然性和秘密性，其應達到徹底改變單位財物的占有狀態(tài)的程度，且包括作為與不作為兩種實施方式；竊取和騙取的對象是行為人自己管理、經(jīng)手的單位財物或者行為人同他人共同管理、經(jīng)手的單位財物，不包括單獨由他人管理、經(jīng)手的財物，而且財物一般是處于行為人不能直接支配使用的狀態(tài)；行為人采取騙取行為的直接結(jié)果是獲得本單位的財物，不是獲得單位的職務，更不是事后掩飾犯罪。職務侵占行為的對象是“本單位財物”，其是指處于單位管理之下的一切財物，不要求單位對財物享有所有權(quán)，也不必然是單位合法占有的財物。財物的范圍可以是動產(chǎn)和不動產(chǎn)，有形財產(chǎn)和無形財產(chǎn)，包括知識產(chǎn)權(quán)成果的載體和股權(quán)，但不包括知識產(chǎn)權(quán)類成果。
[Abstract]:As a kind of property crime, the duty embezzlement act in our criminal law is the core element of crime. The study of it directly affects the distinction between crime and non-crime in judicial practice, this crime and that crime. Refers to the person who takes advantage of his position to misappropriate, steal, defraud or other forms of expression, An act of illegally occupying the property of one's own unit. The prerequisite of the act of duty encroachment is to "make use of the convenience of duty", which is to distinguish the act of duty embezzlement from the act of embezzlement in the crime of embezzlement. The key to theft in larceny and fraud in fraud. The concepts of "position" and "official duties", "functions and powers" and "work" cannot be equated, and the concept of "position" should have legitimacy. The characteristics of directness and present. "illegal appropriation for oneself" is a necessary condition for duty encroachment, and there are many controversies about it in theoretical circles. "illegal appropriation for one's own" should be understood in a broad sense, and its concrete manifestation includes not only embezzlement, but also theft. Fraud and other forms of expression. The act of embezzlement does not distinguish between public and secret, it should achieve the degree of thoroughly changing the state of possession of unit property, and includes two ways of implementation: act and omission; The object of theft and deception is the unit property handled by the actor, or the unit property handled by the actor jointly with others, not including the property which is managed by another person alone and handled by another person, Moreover, property is generally in a state where the actor cannot directly control and use it; the direct result of the act of deceptive acquisition by the actor is to obtain the property of the unit, not to acquire the position of the unit, The object of duty embezzlement is "property of the unit", which refers to all property under the management of the unit, and does not require the unit to enjoy ownership of the property. The scope of property may be movable and immovable, tangible and intangible property, including the carrier and equity of intellectual property achievements, but excluding intellectual property achievements.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D924.393

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本文編號：1619755