职务侵占罪是一种古老的财产犯罪，在整个侵犯财产罪体系中占有重要地位。
Crime of position encroachment is a sort of old and important crime of property violation in the whole system of crime of property violation.
职务侵占罪具有行为的职务性、侵占的非本义性和主体的特殊性三大本质特征。
The crime of official embezzlement has three essential features, the service nature of activities; the unoriginal meaning nature of embezzlement and the speciality nature of the subject.
职务侵占罪在主观方面是直接故意，并且具有非法占有公司、企业或者其他单位财物的目的。
The subjective aspect of Professional Embezzlement is direct intent and holding the purpose of illegally possessing the properties of the company, enterprise or other unit.
职务侵占罪在客观方面表现为行为人利用职务上的便利，将公司、企业或者其他单位的财物非法占为已有，数额较大的行为。
The objective aspect of Professional Embezzlement is that someone illegally possesses the properties of the company, enterprise or other unit, in large amount, taking advantage of ones duty.
本文也会对此罪的既遂和未遂问题进行阐述，除此之外，还将对此罪和受贿罪、职务侵占罪、商业受贿犯罪等进行比较研究。
This paper will also elaborate completion of a crime and attempted crime, in addition, comparative study the crime of accepting bribe, the crime of duty encroachment and Commercial bribery crimes.
本文也会对此罪的既遂和未遂问题进行阐述，除此之外，还将对此罪和受贿罪、职务侵占罪、商业受贿犯罪等进行比较研究。
This paper will also elaborate completion of a crime and attempted crime, in addition, comparative study the crime of accepting bribe, the crime of duty encroachment and Commercial bribery crimes.
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