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刑法之中职务侵占行为和挪用资金行为存在本质上的不同,但是由于法律的模糊性以及社会现实的多样性,这导致了在具体认定案件的过程之中通常会出现认定之困难。与从抽象理论角度进行区分所不同,以具体案件的分析更能突出其中的差异之处。刘某案件的认定就存在三种不同的意见,而认为刘某某的行为构成挪用资金罪和职务侵占罪才是符合罪刑法定之原理。
Due to the inherent differences in job encroachment and misappropriation of funds in criminal law, due to the ambiguity of laws and the diversity of social reality, this has led to difficulties usually found in the identification of cases. Different from the perspective of abstract theory, the analysis of specific cases can highlight the differences among them. There are three different opinions on the determination of Liu’s case, and it is in accordance with the principle of statutory punishment for crime that crime of embezzlement and duty encroachment constituted by Liu Moumou’s act.