本文对“许霆盗窃ATM”一案作了全面的分析,从许霆是否构成盗窃罪,ATM的性质是否属于金融机构,以及许霆是否构成侵占罪三个方面展开论述。同时提出了对于盗窃罪以及我国刑法改革的几点建议。本文既从法律的视角讨论了许霆一案,也从社会的角度对该案表达了自己的看法。 This article makes a comprehensive analysis on the case of “Xu Ting theft ATM”, starting from the three aspects of whether Xu Ting constitutes theft, whether the nature of ATM belongs to financial institutions, and whether Xu Ting constitutes embezzlement. At the same time put forward some suggestions on the crime of theft and the reform of our country’s criminal law. This article not only discusses the case of Xu Ting from the perspective of law, but also expresses his opinion on the case from the perspective of society.