侵犯商业秘密罪中“重大损失”的法务会计认定标准

The Forensic Accounting Identification Standard of "Heavy Loss" in the Crime of Violating Business Secrets

现行刑法规定造成商业秘密权利人“重大损失”系侵犯商业秘密犯罪案件立案要件,但对“重大损失”如何具体认定实务界和理论界分歧较大。厘清“重大损失”必须凭籍法务会计。对案例的法务会计实证分析表明,不同计算口径对犯罪立案标准影响巨大。应通过修订刑事基本法、出台专门的司法解释,对侵犯商业秘密的刑事法律依据进行完善;根据法务会计实践要求,细化商业秘密权利人损失的认定和计算口径,明确损失的具体涵盖范围和认定次序;采用违法交易数额来代替违法所得的认定。由此确立有利于惩处商业秘密侵权行为、保障经营者合法权益的商业秘密刑事追诉保护机制。

The present criminal law stipulates that the act of causing"heavy loss*'to the obligee of business secrets is a requirement for the prosecution of criminal cases of violating business secrets.But how to identify the"heavy loss"there are many differences in practice circles and academic circles.The"heavy loss"must be identify by forensic accounting.Through the empirical analysis on cases from the perspective of forensic accounting,the different calculation caliber has great influence on the crime filing standards.The criminal legal bases for infringement of business secrets should be revised and improved by amending the criminal basic law and issuing special judicial interpretation;according to the requirements of forensic accounting practice,the identification and calculation caliber of the loss of the business secret holder should be detailed,and the specific scope and order of identification of the loss should be clarified;adopt illegal transactions amount to replace the previous identification of illegal gains.Thus establishing a business secret criminal prosecution protection mechanism conducive to punishing the infringement of business secrets,protecting the legitimate rights and interests of business operators.