文档介绍：中文摘要中文摘要我国1997年修订通过的现行刑法第271条所规定的职务侵占罪,是从《关于惩治违反公司法的犯罪的决定》所规定的公司、企业人员侵占本单位财物罪拓展深化演变而来的。职务侵占罪的确立,弥补了我国原有刑事立法仅惩治公务侵占行为,而不惩治职务侵占行为的不足,伎我国的刑事立法更加趋于完善。在现实生活中,职务侵占犯罪同许多犯罪一样呈现出复杂性、多样性和特殊性。司法实践中,存在许多疑难问题亟待解决。由于在我国的刑事立法中长期没有职务侵占罪的具体规定,以致关于职务侵占犯罪的理论研究不足。同时, 刑法学界在职务侵占罪的若干重大理论问题上,存在许多分歧,如职务侵占的概念,职务侵占罪的构成要件,职务侵占罪与其它相似犯罪的区别,以及职务侵占罪的处罚等等。因此,对职务侵占罪作进一步的探讨是非常必要的,既具有理论价值,亦具有实际意义。本文共分三个部分:第一部分从古至今地回顾总结我国职务侵占罪的立法沿革,简要介绍剖析国外及我国港澳台地区有关职务侵占罪的立法规定,对职务侵占罪概念的多种表述进行评析;第二部分根据犯罪构成四要件的理论,对职务侵占罪的主体、主观方面、客体及客观方面的特征进行探讨;第三部分针对司法实践中存在的定罪与量刑方面的主要疑难问题,如职务侵占罪与非罪、此罪与彼罪、犯罪未遂、共同犯罪及刑罚适用等,展开较为系统地分析和论证。关键词:职务犯罪***罪法定刑 Abstract Abstract Revised the27 stitemthat are stipulated of current criminal law passed and Job-Related Miss—Appropriation(JPMAhereinafter)in l997,pany stipulated “aboutpunishing andviolate thedecisions ofcrimes pany law",enterprise personnel occupy our unitexpand anddeepen and developby property stand really,remedy former to Gave criminal legislations punish public affair behavior upying only otir our country’itwas not enough tOmake thecriminal legislation ofcountry finishtending towards further that the post that withoutpunish occupied thebehavior. Inreality,JPMA,like many other crimes,shows the characteristics plexity,multiplicity ’Swhy there stillremain numbers theoretic research onJPMA inChina is not systemized,for we h列experienced long term unl without detailed regulations ,disagreements stillexist onsome crucialissues, such astheconcept ofJPlVL久,elements ofJPMA,differences between JPMA and othersimilarcrimes,and punishment ofJPMA, above reasons,discussion indepth on JPMA isnecessary foritshigh value ontheory and practice. Thisarticlehasthr。ee parts: PartI:Summary ofthelawmaking path ofJPMA and brief introduction of JPMA-related regulations offoreign countries,as well as nong Kong andMaeau. Comments onvarieddescriptions ofJPMA. PartII:Analysis on the Four Elements ofCrime:Subj ect ofCrime,Subjective