摘要
侵占罪是一种古老的犯罪，是伴随着私有制的产生而产生的。在东西方国家古代刑律中就都有侵占罪规定的雏形，现代社会中其他国家和地区对侵占罪也极为重视。我国在新中国成立后的立法草案中对侵占罪都作了较为详细的规定，但立法者考虑到当时的情况下普通侵占行为较少，即使有也数额不大，因而删除了关于侵占罪的规定。随着改革开放的发展，我国社会经济发生了重大变化，公私财产日益增多，经济交往日益频繁，侵占公私财物的现象不断增多，急需用刑法进行调整。至1997年修改刑法时，在新刑法中增设了侵占罪，才填补了刑法的一个空白，适应了保护公私财产的现实需要。本文首先对侵占罪的犯罪化依据作了探讨，然后从侵占罪的犯罪构成入手，对侵占罪的主、客观方面的要素进行了研讨，着重分析侵占罪犯罪对象的特点、客观方面的表现形式，区分了侵占罪与非罪、侵占罪与民事侵权行为、违约行为及不当得利的界限，讨论了侵占罪告诉才处理的问题和犯罪未完成形态的问题，对侵占罪的量刑问题及附带民事诉讼问题作了阐述。本文结合外国刑法对侵占罪的规定，对我国刑法第270条规定的普通侵占罪的理解和适用进行剖析，有利于加强对侵占罪的基本认识，提高对侵占罪的打击力度，正确适用刑法。
Embezzlement is an age-old crime as it came into being together with the emergence of private ownership. In criminal laws of both oriental and western countries there were embryonic forms of legal regulations concerning embezzlement,and in modern times other countries and regions attach much attention to the crime of embezzlement too. After the establishment of New China,detailed rules for embezzlement could be once found in all legislative drafts,but legislators canceled these rules later,considering that there were few ordinary embezzlement acts,and that amount of property involved would not be great even if there were such acts. With the further evolution of reform and opening-up,considerable changes have been taking place in China's society and economy,leading to increasing amount of public and private properties,more frequent economic intercourse,and growth of embezzling public and private properties,which are badly in need of regulations of criminal law. Until the year of 1997,the crime of embezzlement
was added to the new criminal law and a gap in the law has been thus filled. The measurement satisfies the need for protecting public and private properties. After an exploration for the criminal foundation of embezzlement,this thesis,probing into the constitution of embezzlement crime,makes a study of the subjective as well as objective elements of embezzlement with emphasis on the analysis about the characteristics of objects of crime and objective manifestations associated with the crime of embezzlement. It also distinguishes between the crime of embezzlement and non-crime,the crime of embezzlement and civil tort,breach of contract and
improper benefit. Meanwhile,the thesis discusses the issues of accepting the case of embezzlement on the premise of filing a legal complaint,and the incomplete forms of crime,with an explanation about discretion of punishment and attached civil action relevant to the crime of embezzlement. By referring to regulations in foreign criminal laws involving the crime of embezzlement,the writer develops her own understanding and analysis of the application of Clause 270 hi China's criminal law that handles ordinary crime of embezzlement. And this is supposed to be conducive to strengthening the basic recognition of the crime of embezzlement and enhancing the punishment of the crime by means of proper application of the criminal law.
引文
1、赵秉志主编《新刑法全书》
2、陈兴良主编《刑法疏义》
3、刘明祥《财产罪比较研究》
4、刘志伟《侵占犯罪的理论与司法适用》
5、逢锦温、臧冬斌《侵占犯罪的定罪与量刑》
6、樊崇义主编《刑事诉讼法学研究综述与评价》
7、江平主编《民法学》
8、梁慧星、陈华彬编著《物权法》
9、周密《中国刑法史》
10、张希坡《中华人民共和国刑法史》
11、台湾《各国刑法汇编》
12、甘雨沛、何鹏《外国刑法学》
13、王利民主编《民法·侵权行为法》
14、赵秉志主编《中国刑法》
15、高铭暄主编《新编中国刑法学》
16、江晓阳《外国刑法中的侵占罪》
17、赵秉志《侵犯财产罪》
18、刘家琛主编《新刑法条文释义》