根据我国刑法规定,成立侵占罪须行为人对所侵占财物拒不退还或拒不交出。对“拒不退还或交出”的理解和认定在学界和司法实务中存在颇多观点,本文通过对比等方法从“拒不退还或交出”在侵占罪成立中的意义以及“拒不退还或交出”如何认定等问题出发深入研究侵占罪中的“拒不退还或交出”。 According to China’s criminal law, the act of embezzlement must not be refunded or refused to hand over. The understanding and recognition of “refusing to return or surrender ” has many opinions in academia and judicial practice. This article compares the meaning of “refusing to return or surrender” in the establishment of embezzlement crime “Refuse to refuse or surrender ” how to identify such issues as in-depth study of embezzlement “refused to refuse or surrender ”.