海峡两岸背信罪比较研究

《海峡两岸共同打击犯罪及司法互助协议》以列举的方式明确了海峡两岸共同打击的犯罪行为，但两岸对协议中涉及的背信罪行为在刑法的罪名形式、内容表达以及行为的刑罚可责性上都有诸多差异。与台湾“刑法”规定的背信罪行为相较，大陆法律在此行为上存在多种不同性质的法律规制。为使两岸在该行为上的司法互助得以利益均衡，实现两岸对背信行为司法互助的最佳路径是：以台湾背信罪所指涉的行为为准，比较大陆刑法规范对这些行为的法律处置，形成与台湾背信罪行为相同质的多个罪名进行司法互助；大陆未形成刑事处置之台湾背信罪行为则通过个案协商解决。

A Comparative Study of Breach of Trust between Mainland and Taiwan

Agreements on Mutual Judicial Assistance and Cracking down on Crimes across the Straits makes the mutual action clear by listing examples, but there are differences in the form of accusation, content expression and the degree of punishment in the involving breach of trust. There are many different legal regulations on the breach of trust in Mainland compared with Taiwan. In order to balance the interests of mutual judicial assistance on this issue between the Straits, the best way is to compare the juristic disposition of the breach of trust in the criminal law of Mainland, forming several accusations of the breach of trust that are of the same nature to Taiwan, and mutual judicial assistance is thus realized; comprise settlement of individual case that is the unidentified crime of breach of trust.