Unauthorized partition of state property “ in the name of the unit ” is materially with the name of unit to seek the personal gains , to injure the goods for own benefits . moreover , the crime of unauthorized partition of state property as the crime with intent , its subjective aspect is not actually directly seeking the benefits for the unit , but the member of the unit seeks individual personal gains . the crime of unauthorized partition of state property as the crime of making profits , the state - unit is not beneficial actually , on the contrary , the benefits that the state - owned unit has or controls are invaded by the member of the unit , and the unit has become the direct victim of the crime of unauthorized partition of state property 因为, “集体决定”私分国有资产体现的仅是单位成员的共同意志,而不是单位的整体意志; “以单位名义”私分国有资产实质上是假借单位名义牟取私利、损公肥私;而且,私分国有资产罪作为直接故意犯罪,其主观方面却不是为单位谋取利益,而是单位成员借此谋取个人私利;私分国有资产罪作为获利型犯罪,国有单位却不是受益人,相反,属于国有单位所有或者支配的国有资产被单位成员侵占、瓜分,单位成了私分国有资产罪的直接受害人。
