不按规定披露信息罪认定中若干疑难问题解析

Analysis of Difficult Issues in Determination of the Crime of Disclosing Information without Regulations

《刑法修正案(六)》将《刑法》第一百六十一条规定的"提供虚假财会报表罪"修改为"不按规定披露信息罪",不仅扩大了原罪的主体范围,还新引入了"其他重要信息"这一概念。该概念在本质上是指那些能够影响作为潜在投资人的理性公众作出商业行为判断和导致公司、企业现实利益发生重大变化的事项。根据新罪客体以及相关法条的关系",不按规定披露信息罪"是一种违规性质的轻微犯罪。

There is a great change on the original section 161 of the Penal Code in the Criminal Law Amendment （6）. The new law extends the original sin of the specific conduct and disclosure of targets, and introduces a concept of＂other important information＂. ＂Other important information＂, in essence, is that to influence potential investors as the rational judgment of the public business and companies, enterprises, real interests of the major changes. The new law extends the scope of the main body of original sin. According to the new object of the crime and related laws of the relations, the revised criminal offence is a form of irregular minor crime.