应当对刑法第271条(职务侵占罪)规定的“非法占为己有”进行合目的的扩大解释,解释为行为人实际上以财产所有人自居而“非法处分”财产。因此,非国有单位工作人员利用职务上的便利将本单位财物非法转移为本人所有或他人所有的,都成立职务侵占罪。 An expanded explanation of the “illegitimate ownership” stipulated in Article 271 (Offenses of Occupation) of the Criminal Law should be interpreted as explaining that the perpetrator actually occupies the property owner and “illegally disposals of” property. Therefore, staff of non-state-owned units exploit the convenience of their positions to transfer the property of their units illegally to all their own ownership or that of others, thus establishing the duty of embezzlement.