【摘要】 1799份刑事判决书表明，司法裁判对行为人偷盗本单位财物认定职务侵占罪还是盗窃罪有争议。这揭示出何为职务侵占罪的“利用职务上的便利”、职务侵占罪的行为主体范围、被害单位如何界定这些问题需要从学理上进一步研究。由此可见，传统的财产法益单一法益观和“财产+公权力”型复合法益观已然不能给定性提供明确指引，需要符合现代性社会特征的理论予以更加妥当确切的解释。新理论的立足点在于，信赖利益有效回应了现代性社会的保护需求，有资格、有能力成为职务侵占罪的保护法益。由此，可探索以“信赖利益本位的法益观”构建职务侵占罪司法认定路径：第一，职务侵占罪中“利用职务上的便利”之职务并非“职权”，职务侵占罪非法占有的手段不限于侵占也可以是窃取和骗取；第二，职务侵占罪主体的范围不局限于正式签署劳动合同关系的员工；第三，职务侵占罪的被害单位不局限于公司和企业，也可以包含有雇工的个体工商户。此种理论探索有助于我国刑法实践的现代性转型，有助于中国刑法自主知识体系的构建。更多还原

【Abstract】 1799 cases of criminal judgment show that it is controversial whether the judicial judgment determines the crime of position encroachment or theft when the perpetrator steals the property of his own unit.This reveals that what is the crime of taking advantage of one’s position,the scope of the subject of the crime of taking advantage of one’s position,and how the injured unit defines these issues need to be further studied theoretically.It can be seen that the traditional concept of single legal interest of property and the concept of compound legal interest of“property+public power” can no longer provide clear guidance for qualitative analysis,and it needs a more appropriate and accurate explanation from the theory that conforms to the characteristics of modern society.Therefore,the foothold of the new theory is that the trust interest effectively responds to the protection needs of modern society and is qualified and capable of becoming the protection interest of the crime of position encroachment.From this aspect,we can explore the way to construct the judicial determination of the crime of position encroachment with “the view of legal interests based on trust interests”:First,the position of “taking advantage of one’s position” in the crime of position encroachment is not only “power”,and the means of illegal possession of the crime of position encroachment are not limited to encroachment,but also theft and fraud;Second,the scope of the subject of the crime of position encroachment is not limited to the employees who formally sign the labor contract relationship;Third,the victim of the crime of position encroachment is not limited to companies and enterprises,but also can include individual industrial and commercial households with employees.This theoretical exploration is helpful to the modernization transformation of criminal law practice in China and the construction of independent knowledge system of criminal law in China.更多还原