杨某某贪污罪案研究摘要1997年刑法设立了私分国有资产罪，该罪起源于贪污罪，两者在犯罪客体、犯罪客观方面、主观故意方面具有相似的地方，但二者在犯罪主体、犯罪目的和动机、行为方式以及定罪量刑等方面存在着差异。因此，刑法学界对于两罪的区分有不同的观点，文章通过对一个案例的分析，对两罪的区别进行了全面的研究。文章主要从两罪的犯罪主体、犯罪客观方面以及获利人员等三个方面进行分析。在犯罪主体方面，贪污罪为自然人犯罪，而私分国有资产罪为单位犯罪：再者，两罪在犯罪客观方面上具有较大的差异，贪污罪的行为方式具有隐蔽性和主动性，而私分国有资产罪的行为方式则具有公开性和集体性：最后，两罪在获利人员方面也存在着区别，贪污罪为个人侵占行为，获利人员具有一致性，而私分国有资产罪为集体私分行为，获利人员具有集体性和广泛性。贪污罪与私分国有资产罪的法定刑具有较大差异，因此正确区分两罪具有重要意义。通过对两罪以上各方面的分析，能够更好地认识贪污罪与私分国有资产罪的区别，这对于我们以后的理论学习或者实践运用都具有重要的指导作用，同时也能够更好地惩罚犯罪、保障人权，做到罪责刑相适应，这也是我们理论研究的意义之所在。关键词：贪污罪：私分国有资产罪：犯罪主体：犯罪客观方面：获利人员abstractThe crime of privately dividing state-owned assets is anewly established crime in the 1997 Criminal Law.It originatedfrom corruption.The two have similarities in the object ofcrime,the objective aspect of the crime,and the subjectiveand intentional aspect.There are differences in behavior,conviction and sentencing.Therefore,the criminal law scholarshave different views on the distinction between the two crimes.Through the analysis of a case,the article conducts acomprehensive study on the difference between the two crimes.The article mainly analyzes the crime subject,objectiveaspects of crime and profiteering of the two crimes.On thesub ject of crime,the crime of corruption is a natural personcrime,while the crime of privately dividing state-owned assetsis a unit crime.Furthermore,the two crimes have a largedifference in objective aspects of crime.The behavior ofcorruption is concealed and active,and the behavior of thecrime of privately dividing state-owned assets is public andcollective;finally,there are differences between the twocrimes in terms of profiteering.Corruption is an individualembezzlement,the profiteering is consistent,and the crime ofprivately dividing state-owned assets for the purpose ofcollective private distribution,the profiteering personnelare collective and extensive.The statutory penalty for the crime of embezzlement and thecrime of privately dividing state-owned assets is quitedifferent,so it is important to distinguish the two crimescorrectly.Through the analysis of the above two crimes,we canbetter understand the difference between the crime ofcorruption and the crime of privately dividing state-ownedassets.This has important guiding effects for our futuretheoretical study or practical application,and it can alsobetter punish crime,protection of human rights,and adaptationof crime,responsibility,and punishment are also thesignificance of our theoretical research.Keywords:the crime of corruption;the crime of privatelysharing state-owned assets;the subject of the crime;objectiveaspects of crime profited personnel