【摘要】：改革開放政策30多年的實(shí)施,使得我國經(jīng)濟(jì)得以更加迅速的向前發(fā)展,并且取得了可喜的成績(jī)。這從我國在歷次的經(jīng)濟(jì)危機(jī)中的表現(xiàn)可以看出。目前我國的綜合國力世界排名靠前,這是我國人民依靠自身的智慧與汗水所取得的可喜成績(jī),同時(shí)這也使得我國在國際上的政治和經(jīng)濟(jì)地位也有很大的提高。但是我們不應(yīng)該自滿,也不應(yīng)該驕傲,而是應(yīng)該以一顆平常心對(duì)待所取得的優(yōu)異成績(jī)。萬里長(zhǎng)征尚且走完第一步。我們應(yīng)該重點(diǎn)注意的是,與市場(chǎng)經(jīng)濟(jì)的發(fā)展相伴隨的便是經(jīng)濟(jì)犯罪的案件也越來越多。刑法,與其他行政法律法規(guī)相比而言,是打擊刑事犯罪最為嚴(yán)厲的手段,也是保護(hù)國家和公民權(quán)益的最后一道防線。同樣的,相對(duì)于國民經(jīng)濟(jì)而言,就是要保護(hù)國家經(jīng)濟(jì)得以平穩(wěn)、快速、健康的向前發(fā)展。首先我們需要明確的是,通常所說的經(jīng)濟(jì)犯罪主要是指《刑法》第三章規(guī)定的破壞社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序罪中規(guī)定的所有罪名,筆者大致總結(jié)了下,我國現(xiàn)行1997年制定的刑法中第三章所包括的所有罪名,以及現(xiàn)行的8個(gè)刑法修正案對(duì)刑法第三章罪名所作出的修改中涉及的經(jīng)濟(jì)犯罪罪名,概括起來總共包括八大類115個(gè)罪名,其中1、生產(chǎn)、銷售偽劣商品罪,共9個(gè)罪名；2、走私罪,共11個(gè)罪名；3、妨害對(duì)公司、企業(yè)的管理秩序罪,共16個(gè)罪名；4、破壞經(jīng)融管理秩序罪,共37個(gè)罪名；5、經(jīng)融詐騙罪,共8個(gè)罪名；6、危害稅收征管罪,共13個(gè)罪名；7、侵犯知識(shí)產(chǎn)權(quán)罪,共8個(gè)罪名；8、擾亂市場(chǎng)秩序罪,共13個(gè)罪名。當(dāng)然刑法中的經(jīng)濟(jì)犯罪是否應(yīng)該僅僅局限于刑事法律第三章中的內(nèi)容,這有待于我們進(jìn)行更深層次的分析,筆者認(rèn)為,經(jīng)濟(jì)犯罪的內(nèi)涵不應(yīng)僅僅局限第三章破會(huì)社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序罪。因?yàn)?刑法罪名的歸類是按照了一定的標(biāo)準(zhǔn),但是我們也知道,任何的標(biāo)準(zhǔn)都不可能將現(xiàn)實(shí)中的刑事犯罪區(qū)分的明明白白。因此,在其他的章節(jié)罪名中也應(yīng)包含經(jīng)濟(jì)犯罪。比如職務(wù)侵占罪,挪用資金罪等犯罪,筆者認(rèn)為也應(yīng)該列為經(jīng)濟(jì)犯罪的范圍。隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的深入發(fā)展,在經(jīng)濟(jì)運(yùn)行領(lǐng)域還會(huì)出現(xiàn)新的破壞社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序的行為。因此,經(jīng)濟(jì)犯罪的外延也會(huì)不斷的擴(kuò)大。但是,就目前而言,刑法第三章中經(jīng)濟(jì)犯罪罪名多而復(fù)雜,并且有些為選擇性罪名。因此在對(duì)經(jīng)濟(jì)犯罪罪名的認(rèn)定以及對(duì)其量刑時(shí)存在許多困難。當(dāng)然這種困難主要體現(xiàn)在對(duì)經(jīng)濟(jì)犯罪數(shù)額的認(rèn)定上。筆者將在本文中,通過比較分析、實(shí)證分析等寫作方法,分五個(gè)部分對(duì)經(jīng)濟(jì)犯罪數(shù)額的相關(guān)問題,尤其是在司法認(rèn)定方面進(jìn)行簡(jiǎn)單的分析與論述。
[Abstract]:With the implementation of the reform and opening policy for more than 30 years, China's economy has been developing more rapidly and has achieved gratifying results. This can be seen from the performance of our country in successive economic crises. At present, our country's comprehensive national strength ranks first in the world, which is a gratifying achievement made by our people relying on their own wisdom and sweat. At the same time, it also makes our country's political and economic status in the world have been greatly improved. But we should not be complacent, should not be proud, but should treat the outstanding achievements with a common mind. The first step of the long March was completed. We should pay attention to the development of market economy is accompanied by more and more cases of economic crime. Criminal law, compared with other administrative laws and regulations, is the most severe means of cracking down on criminal offences and the last line of defense to protect the rights and interests of the state and citizens. Similarly, relative to the national economy, is to protect the country's economy to smooth, rapid, healthy forward. First of all, we need to make it clear that the economic crimes generally referred to mainly refer to all the crimes stipulated in Chapter III of the Criminal Law on the crime of undermining the order of the socialist market economy. The author summed up the following roughly. All the crimes included in Chapter III of the current Criminal Law enacted in 1997, and the economic crimes involved in the revision of Chapter III of the Criminal Law made by the eight amendments to the Criminal Law, generally include 115 charges in eight major categories. Among them, 1, the crimes of producing and selling fake and inferior commodities, a total of 9 charges of 2, smuggling, a total of 11 charges of 3, a total of 11 crimes against the management order of companies and enterprises, a total of 16 charges of 4, a total of 37 charges of fraud, a total of 37 charges of fraud, A total of 8 charges of 6, the crime of endangering tax collection and administration, a total of 13 charges 7, infringement of intellectual property rights crime, a total of 8 charges, disrupting the market order, a total of 13 charges. Of course, whether the economic crime in the criminal law should be limited to the content of the third chapter of the criminal law, which needs to be further analyzed by us, the author thinks, The connotation of economic crime should not be limited to the third chapter. Because the classification of criminal charges is in accordance with a certain standard, but we also know that any standard can not be the reality of the distinction between criminal offences. Therefore, economic crimes should also be included in other chapters. For example, crimes such as duty embezzlement and misappropriation of funds should also be classified as economic crimes. With the further development of socialist market economy, there will be new actions to destroy the order of socialist market economy in the field of economic operation. Therefore, the extension of economic crime will continue to expand. However, at present, the third chapter of the Criminal Law has many and complex economic crimes, and some of them are selective crimes. Therefore, there are many difficulties in the determination of economic crimes and sentencing. Of course, this difficulty is mainly reflected in the determination of the amount of economic crime. In this paper, through comparative analysis, empirical analysis and other writing methods, there are five parts of the economic crime related issues, especially in the judicial determination of a simple analysis and discussion.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D924.3

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本文編號(hào)：2149743