国家出资企业中的职务犯罪具有一定的特殊性和复杂性,办案实践中存在较多法律适用问题。比如,刑法中规定的“国有公司、企业”的具体界定;股份制改造后国有资本控股、参股公司中国家工作人员的认定等。由于法律规定、政策精神、历史条件等诸多因素,这些问题的处理实践当中较易出现意见分歧。鉴此,笔者结合有关司法解释、规范性司法文件的规定,就国家出资企 The job-related crimes in the state-funded enterprises have certain particularities and complexities. There are many problems of law application in the practice of case-handling. For example, the criminal law stipulates the specific definition of “state-owned companies and enterprises”; the control of state-owned capital after the shareholding system reform, and the identification of the staff members of the state in the joint-stock company. Due to many factors, such as legal provisions, policy motives, historical conditions and so on, the disagreements are more likely to arise in the handling of these issues. In view of this, the author combined with the judicial interpretation, normative judicial documents, the state-funded enterprises