海峡两岸伪造文书罪的立法比较

Legislative Comparison on the Crime of Forging Documents across the Taiwan Straits

我国大陆和台湾地区刑法在伪造文书罪的立法规定上的差异主要在于立法模式不同、对文书含义界定不同、客观行为表述不同、伪造文书罪保护对象不同以及对无形伪造行为的规定不同等方面;其相同之处主要在于均未对本罪的主观目的作限制,在立法上均为明示所持立场。

The legislative difference on the crime of forging documents across the Taiwan Straits lies in the legislative model, the meaning of documents, the expression of objective conduct, the criminal object and the legislative expression of invisible forgery. The identity between them is neither limiting the subjective purpose nor expressing the legislative standpoint.