虽然刑法典以叙明罪状的形式规定了职务侵占罪,但囿于法条固有的抽象性和现实生活天然的复杂性,使规范与事实之间难免会不相对应,“梁丽案”引发争议也在情理之中,面对个引发热议的案件,就需要从立法精神的高度综合运用各种解释方法来解读法律条文,达到恰当适用法律,妥当定性案件事实的目的。 Although the Criminal Code stipulates the crime of occupational embezzlement in the form of decriminalizing crimes, it is inevitable that there will be no correspondence between norms and facts due to the inherent abstraction of law and the natural complexity of real life. The controversy is also justified. In the face of controversial cases, it is necessary to interpret the legal provisions from the highly integrated perspective of the legislative spirit so as to properly apply the law and properly define the facts of the case.