我国实行改革开放以来,中外合资经营企业、中外合作经营企业、外国投资企业(以下简称“三资”企业)迅猛发展。“三资”企业中外国投资方工作人员和雇用的外国国籍的工作人员(以下简称外方工作人员)也在日益增多。他们中有相当一部分人经手、管理企业的财物,其中的个别人利用职务上的便利,侵吞、盗窃、骗取或用其他手段非法占有企业的公共财物的案件已屡有发生。目前,由于种种原因尚没有追究这部分人的刑事责任,贪污巨款的外方工作人员至今消遥法外。笔者认为,应当依据宪法和法律,对“三资”企业中外方工作人员非法占有企业财产构成犯罪的追究刑事责任,并通过完善立法,进一步加强对“三资”企业经济利益的法律保护。 Since the introduction of China’s reform and opening up, Sino-foreign joint ventures, Sino-foreign cooperative ventures and foreign-invested enterprises (hereinafter referred to as “foreign-funded” enterprises) have developed rapidly. Foreign-funded staff and employed foreign nationality staff (hereinafter referred to as foreign staff) in the “foreign-funded” enterprises are also on the increase. A considerable number of them have gone through the management of the property of their enterprises, and some of them have frequently taken advantage of their position to embezzle, steal, cheat or illegally possess the public property of their enterprises illegally. At present, due to various reasons, the criminal liability of this part of people has yet to be investigated. Foreign workers who have embezzled huge sums of money have so far abolished the law. The author believes that criminal responsibility should be pursued in accordance with the Constitution and the law on the illegal possession of corporate property by Chinese and foreign workers in “three-capital” enterprises and further legal protection of the economic interests of “three-capital” enterprises should be perfected through legislation.