本文在援引一个典型案例的基础上提出了个体工商户等非法人组织的工作人员能否成为职务侵占罪主体的问题,着重界定了职务侵占罪公认的主体范围,从而证明个体工商户等非法人组织的人员可以成为职务侵占罪的主体。 On the basis of citing a typical case, this paper put forward the question of whether the staff members of individual industrial and commercial households and other unincorporated organizations can become the main body of job embezzlement, and focus on the definition of the scope of the main body of job embezzlement, so as to prove that unincorporated businesses such as individual industrial and commercial households Organizational personnel can become the body of job embezzlement.