负有照护职责人员性侵罪所保护的法益并非已满14周岁不满16周岁未成年女性的身心健康或性的自主决定权，而是该年龄段未成年女性免受性剥削的权利。性剥削是指在性行为双方不平等的前提下，强势一方利用自己的优势地位攫取弱势一方的性利益的行为。在行为主体的认定上，除了法条明文规定的几种照护职责外，还应当考察行为人对受其照护的未成年女性的权威、信赖优势情况进行实质性判定。在行为要件的认定上，本罪有且仅有一种行为模式，即特殊职责人员在获得了受其照护的未成年女性性同意的情形下与之发生性关系。因此，本罪与强奸罪并非竞合，而是互斥关系。本罪不需要行为人利用其影响力或优势地位，只要认定行为人系负有特殊职责人员，在得到性同意的前提下与其照护的未成年女性发生性关系，就可以认定构成本罪。“发生性关系”应当指发生狭义的性行为，而不包括猥亵或非自然性交行为。在本罪“情节恶劣”的判定上，除了考虑违法性的累积和可谴责性外，还应当考虑特殊职责人员与被害人身份不平等的程度。

The legal benefits protected by the crime of sexual assault of care responsible personnel are neither the physical and mental health nor the right to self-determination of sexuality ,but the right of free from sexual exploitation. Sexual exploitation refers to the behavior that the advantaged person uses his dominant position to exploit the sexual interests of the disadvantaged person.In the identification of the criminal subject, in addition to the several care responsibilities expressly stipulated in the law, the authority and trust advantage of the perpetrator to the underage female under his care should also be examined make a substantive judgment. In other words, the identification of care responsible personnel should be more substantive. In the identification of the elements of behavior, there is only one behavior pattern in this crime, that is, the person with care responsibility has sexual relations with the minor female under his care under the circumstance that he has obtained the sexual consent of the minor. Therefore, this crime and the crime of rape are not competitive, but mutually exclusive. This crime does not require the perpetrator to use his influence or dominant position. As long as the perpetrator is determined to be a person with care responsibilities and has sexual relations with the minor female under his care under the premise of sexual consent. Sexual relation dose not include lewd or unnatural sexual intercourse. Flagrant circumstance of this crime should consider the degree of inequality between the care responsible person and the minor female under his care.