摘要
职务侵占罪是 1 997年《刑法》新规定的犯罪。职务侵占罪侵犯的客体是公司、企业或者其他单位的财物所有权和诚实信用的信托关系。经济秩序是被犯罪行为间接侵犯的 ,财务管理制度并非为犯罪行为必然侵犯 ,因此都不是本罪的客体。对于客体中的财物所有权 ,没有必要区分其所有制性质。国有单位财物所有权同样也能成为本罪的客体。在公司所有权中 ,从研究本罪的客体的角度看 。
The crime of duty encroachment is a new crime in the Criminal Law enacted on Oct.1, 1997. The object violated by the crime of duty encroachment is the ownership of property of company, enterprise and other unit and the public confidence. Economic order is violated indirectly by criminal act and the institution of financial management isn't violated inevitably by criminal act,so they aren't the object of this crime .To the ownership of property in the object,we don't have to differentiate.The ownership of the properly of state unit can equally be the object of this crime unit. To the ownership by company , we don't have to differentiate between the right of the investors and the right of the company.
出处
《郑州大学学报（哲学社会科学版）》
CSSCI
北大核心
2002年第1期106-108,共3页
Journal of Zhengzhou University:Philosophy and Social Sciences Edition
关键词
职务侵占罪
客体
所有权
信用
Crime of Duty Encroachment
Object of Crime
Ownership
Public Confidence
