论金融犯罪的概念及构成特征

Concept of Financial Crime and Its Forming Feature

金融犯罪,是指符合法定条件的自然人或单位违反金融法规,以欺诈、伪造或者其他方法实施的妨害金融管理活动,破坏金融秩序,依照法律应当受到刑罚处罚的行为。金融犯罪侵犯的客体是国家对金融的管理活动,金融犯罪的客观行为方式有欺诈行为、伪造、变造行为、以及其他行为。金融犯罪的主体是金融犯罪行为的实施者和刑事责任的承担者,包括自然人主体和单位主体二种。金融犯罪的罪过形式主要是故意犯罪。

Financial crime refers to natural person or organization's behavior that should be penalized legally because of its violating financial laws, hindering financial administration through swindle, forgery or other means, and undermining financial order. The object of financial crime is the governmental administration on finance. The objective means of financial crime includes swindle, forgery, alteration and other ones. The subject of financial crime, either natural person subject or unit subject, is the one who commits financial crime and bears the criminal responsibilities. Financial crimes refer mainly to intentional crimes. Offence through negligence is also one kind of financial crime.