| 职务侵占罪与贪污罪的辨析 |
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| 引用本文： | 苏方元.职务侵占罪与贪污罪的辨析[J].哈尔滨学院学报,2005,26(4):48-51. |
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| 作者姓名： | 苏方元 |
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| 作者单位： | 广西师范大学法商学院,法律系,广西,桂林,541001 |
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| 摘 要： | 职务侵占罪是从贪污罪中分离出来的一种新罪，与贪污罪在犯罪构成方面存在着交叉，在司法实践中往往因定性问题而难以加以认定。文章从两罪的主体与客体的明确界定入手，来区分此罪与彼罪。
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| 关 键 词： | 犯罪主体 犯罪客体 职务侵占罪 贪污罪 |
| 文章编号： | 1004-5856(2005)04-0048-04 |
| 修稿时间： | 2004年11月3日 |
The Difference of Official Offence and Corruption Offence |
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| SU Fang-yuan.The Difference of Official Offence and Corruption Offence[J].Journal of Harbin University,2005,26(4):48-51. |
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| Authors: | SU Fang-yuan |
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| Abstract: | The official offence is the crime newly separated from corruption offence, so there are some crossing points in the constitution of crime, making it difficult to determine in practical case. The paper tries to differ the two crimes by clearly define the subject and object. |
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| Keywords: | subject of crime object of crime official offence corruption offence |
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