摘要：在我国，将侵占行为作为犯罪的一种类型加以惩处可谓历史悠久，然而在《97刑法》出台之前，刑法体系中并未规定具体的侵占罪名，在以往的司法实践中，多是通过类推解释的原理，将侵占行为解释到盗窃行为中，并加以处罚。
《97刑法》的出台明确规定了侵占罪，使得追究侵占人的刑事责任有了明确的法律依据。该罪的设立，一方面使我国的刑事立法更加趋于科学完善，为司法机关惩治犯罪行为提供了新的法律依据；另一方面，弥补了我国关于惩治侵犯财产性犯罪时的捉襟见肘，使得对财产所有权人利益的保护力度大为增强，更有利于规范人与人之间在经济往来中的行为，这也在一定程度上改善了法治秩序，让经济运行处在一个更为顺畅的氛围当中。
但是，随着我国刑法学界对侵占罪研究的逐步深入，侵占罪的立法缺陷亦在逐步显现，各家学派争论不休，难有定论。笔者希望通过自己的微薄之力，对侵占罪做一个简单梳理，衷心希望能够对现实生活里的司法操作起到一定的作用，同时也希冀能够丰富我国刑法关于侵占罪的理论研究，自当不胜欣喜。
第一部分开宗明义，对当前国内外刑法学术界关于侵占罪的研究情况进行大致梳理，并指出其中关于侵占罪研究过程中的主要争论之处。
第二部分是专门针对我国刑法里面所规定的侵占罪进行系统阐述，按照我国刑法理论传统的四要件学说对侵占罪条分缕析，透彻解构该罪。
第三部分主要是挑出侵占罪研究过程当中困惑和犹疑较为集中的两个问题，分别是“遗忘物”与“拒不退还”的定性，单独拿出来进行剖析。
第四部分通过将侵占罪与民事侵占行为当中的侵权和不当得利加以比对，以及论述侵占罪与盗窃罪、诈骗罪之间的形式侧面和实质侧面的不同，让大家对侵占罪有一个更清晰的理解。
第五部分在综合各位学术前辈研究的基础上，就侵占罪立法不足浅谈了本人的看法，并以此为契机提出了一些立法意见和建议。
关键词：刑罚 侵占 犯罪主体
Abstract:In our country, the embezzlement, as one type of crime punishment havea long history, however, in the 97 criminal law legislation, criminal law system is not inspecific occupation, and in the judicial practice of the past, more is through the analogyto explain the principle of the embezzlement explanation to the theft, and punishment.
The issue of 97 criminal law stipulates clearly the embezzlement, makes the occupationof criminal liability shall be pursued with a clear legal basis. About the set up, on theone hand, tends to make our criminal legislation more scientific and perfect, for thejudicial authority to punish criminal behavior provides a new legal basis; To make upfor our country, on the other hand, on punishing the stretched when violation of propertycrime, make greatly enhance protection for the interests of the property owners, moreconducive to standardize during the economic exchanges between people, which to acertain extent, improve the rule of law order, make the atmosphere of the economicoperation in a much smoother.
However, along with our country criminal law educational world of embezzlementresearch gradually thorough, embezzlement legislation defects is also gradually appear,each school debate, difficult. The author hope that through their own meager power, doa simple comb for embezzlement, sincerely hope to be able to to judicial operation playa role in the real life, also hope to enrich the study of the theory of the our countrycriminal law about the embezzlement, should be very happy.
The first part begins, the current criminal law academic circles at home and abroadresearch situation of the crime of occupation for roughly comb, and points out the mainarguments in the process of research on embezzlement.
The second part is specifically for our country criminal law stipulated theembezzlement systematically expounded, according to the theory of Chinese criminallaw theory of the traditional four elements of embezzlement commands deconstruct itthrough thoroughly.
The third part mainly pick embezzlement research process of confusion andhesitation of two problems, respectively is “forgotten” and “refusing to return”qualitative, separate out for analysis.
The fourth part through the occupation crime and civil tort and unjust enrichmentratio of embezzlement, and discusses the embezzlement and theft, fraud between formand substance of different side side, let everybody to embezzlement have a more clearunderstanding.
Fifth part on the basis of the comprehensive each academic predecessors research,is lack of embezzlement legislation illustrated my point of view, and puts forward somelegislative Suggestions as a turning point and the suggestion.
Keywords:punishment occupation crime subject
目 次
摘要
Abstract
1.我国侵占罪研究现状及争点
2.侵占罪的构成要件
2.1 侵占罪的客体要件
2.2 侵占罪的客观方面要件
2.3 侵占罪的主体要件
2.4 侵占罪的主观要件
3.侵占罪相关疑难问题探讨
3.1 遗忘物之解读
3.2“拒不退还”之解读
4 与其他侵财行为之区分
4.1 与民事侵占行为之区分
4.1.1 侵占罪与侵权行为
4.1.2 侵占罪与不当得利
4.2 侵占罪与盗窃罪
4.3 侵占罪与诈骗罪
5 侵占罪的立法完善
5.1 侵占罪之立法缺陷
5.1.1 犯罪对象方面的缺陷
5.1.2 法定刑方面的缺陷
5.1.3 诉讼形式方面的缺陷
5.1.4 侵占罪罪名方面的缺陷
5.2 侵占罪之完善
5.2.1 增添埋藏物定义
5.2.2 侵占对象增加隐藏物、漂流物
5.2.3 数额较大界定
5.2.4 侵占罪的罚金刑应采用必罚制
5.2.5 侵占罪要增加公诉形式
5.2.6 细分罪名
结 语
参考文献
致 谢
