After that, I clearly defines the conception of the Crime of Embezzlement by comparing and analyzing different ways to express the conception of the crime.

• 就侵占罪客观方面而言，将其区分为拒不退还代管物的侵占类型和拒不交出遗忘物埋藏物的侵占类型两大类进行分析，便于对本罪有更清晰的理解。