《刑法》第271条第1款规定了职务侵占罪,公司人员是职务侵占罪三类主体中的一种,也是最主要的一类。职务侵占罪中的公司主要指非国有公司,少数特殊情况下也可以包括国有公司及含有部分国有资本的公司,甚至还包括外国公司及其分支机构。国有控股公司既不是国有公司,也不是非国有公司,而是与国有公司、非国有公司地位平等的另外一种市场主体,它属于国有资本与非国有资本兼而有之的一种公司形式。在国有控股公司中,除了受国家委派从事公务的高级管理人员以上的人员和一般无职务便利可用的劳务人员、勤杂人员、临时工等外,公司其他人员均可以构成职务侵占罪的主体。其中,同一个国有控股公司中的非从事公务人员构成职务侵占罪时,分为单个犯罪和共同犯罪;公司人员混合构成职务侵占罪时,要按照主犯的犯罪性质定罪;国有控股公司非从事公务人员与社会人员勾结侵占公司财物时,按照职务侵占罪的共犯论处。 Article 271, paragraph 1, of the Criminal Law stipulates the offense of embezzlement of office, and the personnel of the company are one of the three main types of crimes of embezzlement in office and the most important one. The companies in the crime of occupational embezzlement mainly refer to non-state-owned companies. In a few cases, they may include state-owned companies and companies that contain some state-owned capital. They even include foreign companies and their affiliates. The state-owned holding company is neither a state-owned company nor a non-state-owned company, but another market entity equal to state-owned companies and non-state-owned companies. It belongs to a combination of state-owned capital and non-state-owned capital. Among the state-owned holding companies, except for the senior management personnel who are appointed by the state in public affairs and the labor service personnel, mixed-race staffs and temporary workers which are generally unavailable for the convenience of office, other personnel of the company may form the body of duty crime of embezzlement. Among them, the non-engagement of public servants in the same state-owned holding company constitutes a single crime and a joint crime when they constitute part-time occupancy crime; when the staff of a company constitutes part-time occupancy crime, they shall be convicted according to the criminal nature of the principal criminal; the state-owned holding company is not engaged in official duties When personnel and social personnel collude and encroach on the company property, they shall be punished as accomplices in embezzlement according to their positions.