金融诈骗罪主体要件论析

An Analysis of Subjects of the Financial Fraud

刑法对贷款诈骗罪、有价证券诈骗罪和信用卡诈骗罪只规定了自然人主体,未规定单位可以成为这些犯罪的主体。对于经单位集体决策,为单位利益而实施的贷款诈骗、有价证券诈骗、信用卡诈骗,所骗得财物归单位所有的情形应如何处理,学界认识不一。这种情况下,上述罪应当作为自然人犯罪处理,追究直接负责的主管人员和其他直接责任人员的刑事责任。

The criminal law only prescribes the natural persons as subjects of crime in loan fraud, securities fraud and credit card fraud, without mentioning that units may become the subject of crime. As to these frauds carried out for the benefit of the unit, the academias have different ideas. In this condition, the listed frauds should be dealt with as crimes of natural persons to investigate into the criminal responsibility of people directly in charge.