摘要
长期以来,由于受政治、经济体制和历史等因素的影响,我国对职务侵占罪的立法比较滞后。职务侵占罪的主体应该包括公司、企业和其他单位中从事公务和劳务的人员。代表国家行使管理职权的人员从事公务时除外。
Because of the effects of polity, economy and history, our Criminal Law has being lagged on legislation of the crime of duty encroachment for a long time. In 1997, the new Criminal Law specifically defines the crime of duty encroachment, though the criminal subject is being so obscure that there are many controversies on the practice and theory field. The author considers the subject of crime of duty encroachment concludes any employee of a company, enterprise or any other unit who engages in public service and labour service, which besides the staff who are owned by the State to engage in public service.
出处
《河南公安高等专科学校学报》
2005年第6期32-34,77,共4页
Journal of Henan Public Security Academy
关键词
职务侵占罪
犯罪主体
犯罪构成
Crime of duty encroachment
Subject of crime
Duty
