论提供虚假财会报告罪

提供虚假财会报告罪是一种面临特定伦理基础的法定犯,也是国家通过刑法重建市场信用规则 的一种手段。该罪保护的法益(即犯罪客体)是一种超个人的社会法益,即公司的信息公开制度。 因此,提供虚假财会报告罪犯罪构成模式应由结果本位向行为本位转换,同时,在定罪时也要考 虑量的因索,处罚最值得处罚的行为。

On the Crime of Providing False Report of Account

The crime of providing false report of account is a "mala prohibits" which faces special base of morality; it is also a method by which the state uses criminal law to rebuild the market credit. To this crime, what the criminal law intent to protect is a kind of social interest-disclosure system of information. Therefore, to the crime of providing false report of account, we should transfer the pattern in constitution crime from the standard of result to the standard of conduct . Meanwhile , we must consider the element of quantity and punish the act that is the most deserved.