职务侵占罪作为侵财型犯罪,是常见犯罪,近年更是呈上升态势。然而,由于现行刑法规定比较原则,在具体办理此类案件过程中,经常会遇到一些疑难问题,存在一些不同的认识,往往在不同的法院对于相同的职务侵占行为做出不同的评价,做出不同的判决,这在一定程度上影响了司法的统一性和权威性。本文从司法实践出发,对于构成本罪的主件要件和客观要件存在的问题作一些探讨,以期厘清对本罪的认识。 Possession of duty as a crime against financial crimes, is a common crime, is even more upward trend in recent years. However, due to the comparative principle of the existing Criminal Law, some difficult problems are often encountered during the specific handling of such cases, with some differences in understanding. Different courts often make different appraisals of the same position invasion and occupation and do different assessments Different judgments, to a certain extent, affected the unity and authority of the judiciary. Based on the judicial practice, this article makes some discussions on the existential elements and the objective elements that constitute the crime, in order to clarify the understanding of the crime.