职务侵占罪是指利用职务上的便利,侵占单位财物,数额较大的行为。随着社会经济不断发展,实践中出现了一些新的现象,如在商品房销售中,有的公司职员利用职权擅自降价,再收受买方节省房款中的部分款项,此种行为究竟是职务侵占还是非国家工作人员受贿,司法实务界存在分歧。本期“疑案精解”由本刊与广东省增城市人民检察院共同组织,结合典型案例,邀请专家学者对上述问题作深入分析,以期为实践中正确认识、处理此类案件提供借鉴。 Possession of duty refers to the use of his position to facilitate the occupation of property units, a large amount of behavior. With the continuous development of social economy, there have been some new phenomena in practice. For example, in the sales of commercial houses, some employees depreciate their positions without authorization, and then they receive some money from the buyers to save money. Is this kind of act a job encroachment or Non-state staff bribed, judicial practice there are differences. The current issue of “Mystery of Mysteries” is jointly organized by the journal and the Zengcheng People’s Procuratorate of Guangdong Province. In combination with typical cases, experts and scholars are invited to make in-depth analysis of the above issues so as to provide reference for the correct understanding and handling of such cases in practice.