职务侵占罪作为发案率较高的侵犯财产类犯罪,极大损害了公私财产权益,但在司法实践中,由于该罪属于刑民交叉领域,对案件的定性上存在争议,焦点主要集中在对该罪主体范围的界定上。本文从一则案例分析展开,进而对职务侵占的主客观要件进行分析,并最后结合案例总结出判处职务侵占罪的主题路径,以期本文能为司法实践提供参考。 As a crime of property crimes with higher incidence of crimes, the crime of occupational embezzlement has greatly damaged the rights and interests of public and private property. However, in judicial practice, because the crime belonged to the cross-cutting area of ​​criminal law, there was controversy over the qualitative aspects of the case. The main focus was on The definition of the scope of the subject. This article begins with a case analysis, and then analyzes the subjective and objective elements of occupational occupying. Finally, the author summarizes the thematic path of the crime of occupying embezzlement according to the case, in the hope of providing a reference for the judicial practice.