近年来,存款名义人挂失取走他人存放在自己账户下存款的案件屡见不鲜,其行为的性质如何界定,在理论界和司法实务界都有较大分歧,而争论的焦点则集中在存款占有的归属以及代为保管关系的认定方面。就存款的占有来说,存款现金由银行占有,存款债权在民法上由存款名义人占有,然而结合刑法的性质来说,其保护的是更为实质的占有及所有关系,因而最终认定存款债权是由实际存款人占有。另外,从保管关系的认定方面来说,实际存款人与存款名 In recent years, it is not uncommon for the nominal accounts of the depositors to report the deposit of deposits held by others under their own account. The nature of their behavior is defined by both the theoretical circle and the judicial circle of practice. The focus of the debate is on deposits held Belonging to and on behalf of custody relationship. In terms of the possession of the deposit, the deposit of the deposit is held by the bank, and the deposit claim is held by the depositary’s nominal person in the civil law. However, in consideration of the nature of the criminal law, it protects the more substantive possession and all the relations and thus finally asserts the deposit claim Is owned by the actual depositor. In addition, from the aspect of the custody relationship, the actual depositors and deposit names