摘要：侵占罪是我国1997年刑法增设的一个新罪名，该罪的设立使我国的刑事立法更加趋于科学、完善。但由于我国对侵占罪的立法经验不足，再加上侵占罪法条规定比较概括，又缺乏相应的立法解释和司法解释，造成对该罪理解、认识上存在较大的分歧。本文通过对其他国家和地区侵占罪的比较分析，对完善我国的侵占罪提出了建议。完善侵占罪，对于保障权利人的合法权益，完善我国刑法典，建设法治社会无疑具有重要意义。

关键词：侵占罪；埋藏物；遗失物；结果犯

Abstract:The crime of embezzlement is the criminal law of 1997is a new crime, the crime to make our criminal legislation more scientific, perfect. But because our country to the crime of embezzlement legislation experience, coupled with the crime of embezzlement by the more general provisions, and the lack of the corresponding legislative and judicial interpretations, causing on the crime of understanding, understanding the differences. This article through to other countries and regions of the crime of embezzlement of comparative analysis, to improve our country's crime of embezzlement is suggested. Improvement of the crime of embezzlement, to protect the rights of the legitimate rights and interests, improve the penal code of our country, the rule of law society has important sense undoubtedly.

Key words: embezzlement crime; Buried objects; Lost property; The results make