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我国现行刑法的立法目的、价值取向以及法律解释等各方面都表明,金融诈骗罪只能由直接故意构成,并以非法占有为目的,过失和间接故意不构成金融诈骗罪。在司法实践中,对金融诈骗罪主观要件的认定可以运用司法推定的方式,以缓解司法机关对行为人主观故意事实证明上的困难,而且也有助于实现修订刑法增设金融诈骗罪的立法价值取向。
The legislative purpose, value orientation and legal interpretation of the current criminal law in our country all show that the crime of financial fraud can only be constituted by direct intentional and illegal possession, and the negligence and indirect intentional will not constitute a crime of financial fraud. In judicial practice, the determination of the subjective elements of the crime of financial fraud can use the method of judicial presumption, to ease the judicial authorities on the subjective intention of the perpetrator proved difficult, but also help to amend the criminal law to establish the value of the financial fraud crime legislative value .