对职务侵占罪中“利用职务上的便利”的理解与认定

摘要

＂利用职务上的便利＂是认定职务侵占罪的关键问题,其与＂职权的便利＂、＂公司、企业、其他单位管理事物的便利＂及＂工作上的便利＂各不相同,对职务侵占罪中的＂利用职务上的便利＂应理解为合法职务的行为人主管、管理、经手单位财物的便利。%The key to identify post occupy crime is using post convenient which is different from the convenient of function and power,units affairs management,and work.This kind of convenient should be considered as the person with the legal post governs the financ