根据《刑法》第270条第1款规定,将代为保管的他人财物非法占为己有,数额较大,拒不退还的,构成侵占罪。但学者们对代为保管的根据仍然争论不休。代为保管的根据应包括基于事实等原因产生的非委托关系,应包括不当得利,同时代为保管不必然是合法持有。 According to article 270, paragraph 1, of the Criminal Law, it is an offense of embezzlement to illegally occupy other people’s property on behalf of the public for a large amount and refuse to return it. However, scholars still argue about the basis of custody. The basis for custody should include non-commissioned relationships based on facts and other reasons, including unjust enrichment, while on behalf of the custody is not necessarily lawfully held.