我国刑法中规定仅仅将侵占遗忘物纳入犯罪对象,而侵占遗失物该如何解释,是否按照民事法律途径解决,还是也能将其纳入侵占罪的犯罪对象中来。关于遗忘物、遗失物的性质和区别分为两派观点,肯定遗忘物和遗失物需要区分的观点笔者将其称为区别说;反之称之为非区别说。对此,本文试作简要的分析和论述。 The criminal law of our country stipulates that the encroachment of the forgotten objects should only be included in the criminal object, and whether the encroachment of the lost property should be solved in accordance with the civil law or whether it can be included in the criminal object of embezzlement. On the forgotten things, the nature and distinction of the lost things are divided into two groups point of view, affirmed the forgotten objects and the need to distinguish between the concept of lost things I call it the difference; the other is called a non-distinction. In this regard, this article try a brief analysis and discussion.