【裁判要旨】物业公司的管理层干部利用审核公房承租人资格的职务便利,低价向自己的亲友或他人非法出让不具流通性的公房承租权,使自己的亲友或他人虚构成为公房承租人同时,利用房产交易中心只进行形式审查的操作方式,制作出具虚假的公有住房出售合同等材料,使公房产权得以顺利变更登记到个人名下,以便自己的亲友或他人获取房屋转让后的巨额差价的行为,应当认定为职务侵占罪。 【Referee Key Points】 The management cadres of the property company make use of the position of auditing the qualification of public housing tenant to illegally sell the non-liquidity public housing tenancy right to their relatives or friends at low price to make their relatives or friends fictitiously become public housing lessee , The use of real estate transaction center only form of operation mode of operation, the production of false public housing sales contract and other materials, so that public housing property rights can be successfully registered and registered in the name of individuals in order to get their relatives or friends after acquisition of the huge price difference after the transfer The act shall be deemed as a crime of occupying embezzlement.