关键词: 侵占罪, 职务侵占罪, 贪污罪, 构成要件

Abstract: Common theory tends to misinterpret such embezzlement elements as the subject， the object and the way of act. Forgotten things include lost property， but should not be extended to cover occupations that are out of possession. Except forgotten things and buried things， the occupations out of possession can be interpreted as “others property in commendam”. The denotation of “duty abuse” in duty encroachment is narrower than that of corruption， and the ways of act do not include stealing and cheating， which should be defined as personal occupation of businessbased property. The staff obtaining corporate property by stealing or cheating will be found theft or fraud. According to such articles as No.270， No.271 and No.382 in criminal law， an encroachment system with a successively aggravated legal punishment has been set up， which covers such crimes as outofpossession occupation， business encroachment and official embezzlement. Possessing property entrusted is involved with the illegal identity， businessbased property occupation is concerned with the responsibility identity， and owing property of public duty belongs to the identity of double responsibility.

Key words: embezzlement, duty encroachment, corruption, element