摘要
《刑法修正案(十一)》加大了对证券欺诈发行的打击力度,在司法实践中要合理掌握相关的构成要件要素。应将证券市场诚信机制(金融信用)作为欺诈发行证券罪的保护法益。对于存托凭证、国务院依法认定的其他证券的认定,应当依据相关的法律规范进行判断,避免该罪范围的不当扩大。"发行文件"应限定在发行人具有可操作性的自身准备、决定证券能否成功发行的相关文件,欺诈的内容仅限于"发行文件"中的"重要事实"和"重大内容"。《刑法修正案(十一)》对控股股东、实际控制人的刑事责任追究采用的是共犯行为正犯化的立法技术,司法认定时应进行实质判断。
The“Criminal Law Amendment(Ⅺ)”has intensified the crackdown on the issuance of securities fraud.It is necessary to reasonably grasp the relevant constituent elements in judicial practice.The integrity mechanism of the securities market(financial credit)should be taken as the protection of the crime of fraudulent securities issuance.The determination of depository receipts and other securities recognized by the State Council in accordance with the law should be judged in accordance with relevant laws and regulations to avoid improper expansion of the scope of the crime.“Issuance documents”should be limited to the relevant documents that the issuer can prepare and determine whether the securities can be successfully issued.The content of fraud is limited to the“important facts”and“significant content”in the“issuance documents”.The“Criminal Law Amendment(Ⅺ)”adopts the legislative technique of genitalization of accomplices in investigating the criminal responsibility of controlling shareholders and actual controllers,and substantive judgments should be made when judicial determination is made.
出处
《中国政法大学学报》
CSSCI
2021年第5期248-256,共9页
Journal Of CUPL
基金
北京市社会科学基金规划项目“北京市金融领域腐败犯罪防治长效机制研究”(项目编号:20FXC024)的阶段性成果。
关键词
欺诈发行证券罪
《刑法修正案(十一)》
发行文件
控股股东
实际控制人
Crime of fraudulent issuance of securities
Criminal Law Amendment(Ⅺ)
Issuance documents
Controlling shareholder
actual controller
