财产性利益也是我国财产犯罪的行为对象。我国现行刑法分则在财产犯罪的章节名称中对财产犯罪对象的描述是“财产”，而在该章规定各个犯罪的具体条文中，则将之描述为“财物”。显然，“财产”的外延要广于“财物”，前者包括了财产性利益。但实际上，“财物”和“财产”是含义完全相同的表述。因此，财产性利益就被规定为我国所有财产犯罪的行为对象。财产性利益是无体的、具有客观财产价值的确定、具体利益。首先，在存在形态上，财产性利益是无体物，从而区别于作为有体物的财物；其次，在财产价值表现上，它所具有的财产价值必须是客观的，而不能只具备对特定个人而言才具有意义的主观价值以及消极价值；再次，财产性利益的内容必须是已经确定的具体利益，而不能是尚需其他条件对之加以确定的利益。依据上述标准，以支配财物以及请求交付财物为内容的各项财产权利（所有权以及部分债权等）当然属于财产性利益，并构成财产性利益的主体。占有这一概念不仅以财物为对象，也可以财产性利益为对象，财产性利益的占有这一概念是成立的。传统上，无论是民法理论还是刑法理论，占有的对象仅限于财物。但通过详细考察占有概念，可以发现其实质不过是自然人主体对财产的规范性控制、支配，而财产性利益（主要体现为财产权利）通常是一种规范性事物，要对其实现控制、支配，往往需基于各种规范。因此，在这个意义上，财产性利益的占有这一概念是成立的。财产性利益的占有及其转移依循如下原则：（1）财产性利益的权利人就是财产性利益的占有人，该权利的转移就是该占有的转移；（2）如果不是财产性利益的权利人，但经过该权利人授权、许可，而获得了控制、支配财产性利益的权限的，也是财产性利益的占有人，这一权限的转移即为该占有的转移；（3）并非财产性利益的权利人，但事实上控制、支配着财产性利益，只要该控制、支配不是基于权利人的许可、授权，就不是财产性利益的占有人。总而言之，只有财产性利益本身及其控制权限的转移才是其占有的转移。因此，一般而言，财产权利凭证的占有及其转移并不等于记载于其上的财产性利益的占有及其转移。
Property Interests are the objects of property crime in China. China's Criminal Code identifies the name of object of property crime as the "Property”, however, the objects are prescribed as “Belongings” in specific clauses. Apparently, the concept of “Property” is boarder than “Belongings”, because the former notion involves Property Interests. Practically, the “Belongings” and “Property” are the expressions with completely identical contents. Therefore, Property Interests are the objects of property crime in the context of the current China’s Criminal Code.Without physical existence, Property Interests possess unambiguous and specific interests with objective property value. First and foremost, morphologically, the property interest is non-physical object which distinguishes it from the material belongings. Secondly, the value of Property Interests shall be objective, instead of the subjective and negative value to certain individuals. Thirdly, the content property interest must be the identified interest, not with other conditions are yet to be determined. According to the above criteria, the various property rights with contents of disposing property and requesting delivery of property are, with no doubt, the property interests, moreover, constitute the main part of which. The concept of Possession could be targeted to the Property Interests, as well as to the Belongings. The concept of Possession of Property Interests can be established. Traditionally, either civil law or criminal law theory, limits themselves to the possession of certain belongings. Nevertheless, through the examining of Possession notion, the author finds that the substance of Possession is normative domination and disposal to belongings. Generally, Property Interests (mainly are property rights) are normative. The domination and disposal to Property Interests are commonly based on norms. Hence, with the above conclusions, the concept of Possession of Property Interests is established.The possession and transfer of Property Interests should be complied with the following principles: (1) Person entitled the right of Property Interests is the one in possession of the property, the transfer of right is equivalent to the transfer of possession. (2) Person who is not the right holder of Property Interests, obtaining the permission to dominate and dispose the Property Interests through the authorization or authentication, is the possessor of Property Interests as well. The transfer of permission equals to the transfer of possession. (3) Person who is not the right holder of Property Interests, notwithstanding he practically dominates and disposes Property Interesting, is not the possessor of the Property Interest as long as the domination and disposal are not authorized or authenticated by the right holder, i.e. Only the transfer of Property Interests and permission right to this interest are transfer of its possession. Therefore, the possession and transfer of property rights certificates do not necessarily entail the possession and transfer of the Property Interests recorded in the certificates.
