摘 要：我国刑法采用多条款的立法方式，对职务侵占罪的特征等有关问题作出了规定。但是，这些法律规定时常因为过于抽象和立法疏忽，对职务侵占罪的理解和界定都带来一定的困难。本文通过对职务侵占罪客观特征中的“利用职务上的便利”这个问题加以研讨。从而让我们能更加准确的认定职务侵占罪，更加深刻的理解职务侵占罪。本文通过对职务侵占罪、贪污罪、盗窃罪中“利用职务上的便利”的区分，让我们更加清楚三者的区别，从而在司法实践中能够更精准的适用法律。在立法和司法过程中，让法律能够彰显其应有的正义与公正。让立法更加精确、规范；让司法更加公平、效率。让法律能够更好地服务于新时代下的反腐反贪污工作。65032

毕业论文关键词：职务侵占罪，贪污罪，利用职务上的便利

Abstract:Take many clauses of the criminal law legislation mode in our country, to the characteristics of job occupation crime for the

relevant issues such as the rules. However, these laws are often too abstract and legislative oversight, understanding of job occupation crime and define all can bring certain difficulties. This article through to the objective characteristics of job occupation crime "by taking advantage of his" this problem is discussed. So that we can more accurately the cognizance of job occupation crime, more profound understanding of job occupation crime. By comparing "in job occupation crime by taking advantage of his" and corruption "by taking advantage of his" distinction. Let us more clearly the difference between the two, thus can better applicable law in the judicial practice. In the process of legislative and judicial, law can reveal its justice and fairness. Make legislation more precisely and specification; Make the judicial fairness and efficiency. Under the law to better service in the new era of anti-corruption anti-corruption work. 

Keywords: Job occupation crime，graft crime，take advantage of convenience of position

目   录

引言 3

1“职务上的便利”的内涵 4

2 贪污罪、职务侵占罪中关于“利用职务上的便利”的区别 5

2.1贪污罪中“利用职务上的便利” 5

2.2 职务侵占罪中“利用职务上的便利” 5

3 司法实践中认定“利用职务上的便利”的争议问题 6

3.1保安、门卫偷窃单位财物的认定 6

3.2 寄存合同中窃取财物的认定 7

3.3快递公司员工非法占有的认定 8

结 语 8

参考文献 9

致  谢 10

引言

职务侵占罪规定：公司、企业或者其他单位的工作人员，利用职务上的便利，将本单位财物非法占为己有，数额较大的行为。 司法实践中关于此罪的争议也颇多，其中争议点在于：“利用职务上的便利”应该如何理解和认定。法律的适用，不外乎是一个法律规范的释义过程，而对“利用职务便利”理解是否恰当，则会直接影响到对被告人的定罪和量刑的结果。因此我们要认真理解“利用职务便利”并且对其作出恰当的认定。