司法实践中,职务侵占罪与盗窃罪常常出现难以区分的情形。造成这一问题的原因是在两罪法条的关系认定上,以及职务侵占罪罪状的理解上存在分歧意见。本文从罪状区别入手,结合具有代表性的几种观点的分析,阐述了相关观点,以期对实际工作有所裨益。 Judicial practice, job embezzlement and theft often appear difficult to distinguish the situation. The reason for this problem is the disagreement on the cognizance of the relationship between the two crimes and the understanding of the crime of duty embezzlement. This article begins with the distinction of guilt, and analyzes the representative views of several views to elaborate the relevant points of view, with a view to the actual work of some benefit.