职务侵占罪是从侵占罪中分化出来的一个罪名。本文从主体、客体、主观、客观等方面对其构成要件进行研究,并对司法实务中存在的一些争议和疑难点予以分析。这些方面观点林立、分歧较大,对这些问题进行深入研究有利于刑法理论的进一步完善和实践的开展。 The duty crime of embezzlement is a charge that divides from crime of embezzlement. This paper studies the constitutional elements from the aspects of subject, object, subjectivity and objectivity, and analyzes some controversies and difficult points existing in judicial practice. There are many views on these issues and the differences are large. An in-depth study of these issues is conducive to the further improvement of criminal law theories and the practice.