保護民營企業視角下職務侵佔罪的司法適用研究

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

為保護民營企業利益，《刑法修正案（十一）》大幅加大了對職務侵佔罪的打擊力度，但基於現階段民營企業經營不規範等現象，司法實踐中如何協調法益保護與罪刑法定的關係存在難題。綜合運用多種解釋方法分析，職務侵佔罪的犯罪主體不應限定為簽訂書面勞動合同的人員，而應按照實際的“職務”標準進行認定；“本單位財物”包括單位現存的財物，也包括確定的收益。若“預期利益”屬於單位“必然可得”的財產性利益，亦屬於“確定的收益”；“本單位”是行為人所在的被害單位，在兩個以上單位的合作關係中，被害單位的確定需要穿透複雜的法律關係，從行為人的勞動歸屬關係和行為人利用職務便利損害的利益歸屬于哪一方這兩個方面來分析。在刑罰適用上，應該貫徹實質平等原則，在量刑時堅持權利與義務相統一，盡可能通過從輕量刑來維繫民營企業的經濟發展活力。在此基礎上，刑法能夠實現依法合理地保護民營企業利益。

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.