保护民营企业视角下职务侵占罪的司法适用研究  

The Research on the Judicial Application of the Crime of Official Embezzlement from the Perspective of Protecting Private Enterprises

作　　者：刘艳红[1] LIU Yanhong(China University of Political Science and Law,Beijing 100088,China)

机构地区：[1]中国政法大学,北京100088

出　　处：《现代法学》2023年第3期185-197,共13页Modern Law Science

基　　金：国家社会科学基金重大项目“数字经济的刑事安全风险防范体系建构研究”(21&ZD209)。

摘　　要：为保护民营企业利益,《刑法修正案(十一)》大幅加大了对职务侵占罪的打击力度,但基于现阶段民营企业经营不规范等现象,司法实践中如何协调法益保护与罪刑法定的关系存在难题。综合运用多种解释方法分析,职务侵占罪的犯罪主体不应限定为签订书面劳动合同的人员,而应按照实际的“职务”标准进行认定;“本单位财物”包括单位现存的财物,也包括确定的收益。若“预期利益”属于单位“必然可得”的财产性利益,亦属于“确定的收益”;“本单位”是行为人所在的被害单位,在两个以上单位的合作关系中,被害单位的确定需要穿透复杂的法律关系,从行为人的劳动归属关系和行为人利用职务便利损害的利益归属于哪一方这两个方面来分析。在刑罚适用上,应该贯彻实质平等原则,在量刑时坚持权利与义务相统一,尽可能通过从轻量刑来维系民营企业的经济发展活力。在此基础上,刑法能够实现依法合理地保护民营企业利益。In order to protect the interests of private enterprises,the Criminal Law Amendment(11)has significantly Intensified the crackdown on the crime of official embezzlement.However,it is based on the current normal phenomenon of irregular operation of private enterprises,there are difficulties in coordinating the relationship between legal interest protection and the crimes and penalties are prescribed by law.By comprehensive application of multiple interpretation methods for analysis,the criminal subject of this crime should not be limited to those who sign written labor contracts,but should be identified according to the standard of actual“duties”;The“property of own unit”includes both the existing property of the unit and the determined income.If the“expected benefits”belong to the“inevitably obtainable”property benefits of the unit,they also belong to the“determined benefits”;The“own unit”refers to the victim unit where the perpetrator is located.In the cooperative relationship between two or more units,the determination of the victim unit needs to penetrate the complex legal relationship,and to focus on analysis for the labor attribution relationship of the perpetrator and which party belongs to the interests harmed by the perpetrator’s use of official convenience.In the application of punishment,the principle of substantive equality should be implemented,and maintain the unification of rights and obligations when sentencing.Maintain the economic development vitality of private enterprises by trying to use lenient sentencing as much as possible.On this basis,criminal law can achieve reasonable protection of the interests of private enterprises in accordance with the law.

关 键 词：民营企业保护 职务侵占罪 犯罪主体 本单位财物 被害单位 刑罚适用 司法认定 

分 类 号：DF625[政治法律—刑法学]