侵占资产

他因侵占资产被收监六个月。

He was sent to prison for six months for embezzlement .

违法使用公司印章或伪造工作记录、文件或发票，蓄意侵占公司资产

" Unlawfully uses the Company seal or fakes work records , documents or vouchers with the intention of misappropriating Company property "

信息不对称所导致的道德风险和机会主义倾向是经理侵占企业资产的行为诱因。

Analysing the Entrenchment tendency index , we get the theoretical basis of managers'equity holding and suggest the measures to restrain managers'Entrenchment tendency .

因此，遏制控股股东侵占公司资产的行为首先需要完善公司的股权结构，并且需要进一步的完善并且加强上市公司的内部控制。

Therefore , the first step needs to improve the behavior of the equity structure and simultaneously strengthen internal control of listed companies .

寡头和官员的亲属可以通过从政府合同上拿回扣，或是侵占国家资产，来实现寻租。

Rent-seeking can be effected through rake-offs on government contracts , or the appropriation of state assets by oligarchs and the relatives of politicians .

在国有企业中，存在严重的穷庙富方丈现象，国有企业高管利用内部人控制非法侵占国有资产。

There is a serious phenomenon that a poor temple has a rich abbot in the state-owned enterprise , whose executives make use of internal control force to infringe the state-owned assets .

继而出现国有企业高管在被依法追究刑事责任或行政责任后，仍能合法享有非法侵占国有资产所得的民事权益的滑稽现象。

Then , after they being held the criminal liability or administrative liability , there appears a ridiculous phenomenon that they legally enjoy the civil rights and interests through illegally infringing the state-owned assets .

文章主要分为三大部分：第一部分，分析我国追究国有企业高管非法侵占国有资产民事责任的立法现状。

The paper is mainly divided into the following three sections : The first part of this article , the author analyzes legislation present situation of our country , Who can hold the state-owned enterprise executives ' civil liabilities for illegally infringing the state-owned assets .

大股东侵占上市公司资产，是我国上市公司存在的一个严重问题，并成为资本市场乃至全社会关注的焦点。

The phenomenon of majority shareholders and group members expropriating listed companies'funds is prevalent in China 's stock market .

主要表现在两个方面，即粉饰上市公司财务会计报表和侵占上市公司资产。

The basic means are as the following : to window dressing the financial reports and to tie up the capital of the listed company .

其二，母公司通过不公平关联交易等方式，移转子公司的利润或侵占子公司资产，使子公司的独立人格失去物质上的保障。

Secondly , parent company can make its subsidiaries lose material foundation upon which independence relies through unfair business transferring profits or occupying capital of the subsidiaries .

所以侵占、转移企业资产的“59岁现象”日益突出。

So the " 59-years-old phenomenon " to converse and transfer the enterprise property are becoming increasingly prominent .