There are three basic standards to determine the target of larceny, even the judge of whether some special belongings can be the target of larceny, such as intangible property, negotiable securities and telephone account number, should be referred to the three standard. 盗窃罪对象的判断必须依据三个标准,无形财物、证券、电话账号等特殊财物能否成为盗窃罪对象的判断也必须以此三个标准为参照。