摘要
在认定职务侵占罪主体时,不应当对"公司、企业"的所有制性质进行限制,将其作为职务侵占罪"罪与非罪"、"此罪与彼罪"的区别,"其他单位"不是指除"公司、企业"以外的一切经济实体,不应当将其外延放得过大,实践中几类特殊的人员,比如单位临时工、劳务派遣人员、公司、企业的实际控制人和受公司、企业或者其他单位委托经手、管理单位财物的人员都应当归属于职务侵占罪中的"人员"。
When we identify the subject of official encroachment crime ,we should not impose restrictions on the nature of ownership of“company enterprise” ,making it as the distinguishing difference between crime and non - crime ,this crime and relevant crime .The term of“other unit staffs” does not mean all economical entity or organizations except company ,enterprise .We should have a proper understanding of it .At the same time , there are some special staffs , such as the temporary workers . Labor dispatch service personnel , stockholder of company and the staffs who manage financial affairs ,all of whom are the “staff” of official encroachment crime .
出处
《怀化学院学报》
2014年第9期78-82,共5页
Journal of Huaihua University
关键词
职务侵占罪
公司
企业
其他单位
人员
official encroachment crime
company,enterprise
other unit
staffs
