I have been doing a bit of reading on this subject, and most of the reports articles I have read indicate that the script was in development well before the events of 'Occupy Wall Street' - that said, there are several parallels, and there is one article at theweek.com which sums up the opposing views quite nicely.
Nolan casts Bane as the leader of a "ragtag movement with a propensity for violence" against the wealthy, evoking Occupy Wall Street. "Bane's henchmen literally attack Wall Street, savagely beat the rich, and promise the good people of Gotham that 'tomorrow, you claim what is rightfully yours.'" The movie is a damning indictment of the anti-corporate movement and the threat of social chaos it poses.
But Nolan sympathizes with Occupy Wall Street: While director (and co-screenwriter) Nolan claims that his movie is "above partisanship," Rises clearly has a "down-with-the-system undercurrent."
Over the three films, Batman has "oscillated between seemingly opposite poles" — "savior and destroyer, human and beast, the ultimate radical individualist and people's protector." The distinctions between his two sides have "grown progressively messier," and it's impossible to force his character into a black-and-white, liberal v. conservative framework.
I guess you can take your pick - however, it is worth remembering that many thought The Dark Knight sided with Bush's methodology when dealing with terrorists...