Research On The Objective Essential Conditions Of Financial Documents Fraud

Financial documents Fraud is a new added penal code when amending criminal law in 1997. Because of particularity of its express ways about charges, there appeared a lot of problems in judicial practice, and theorists also did some response towards it, as well as lots of related theoretical researches. But there still exists great controversy among some problems which demands a further study and research. For example, issues on the scope of financial document, the identification of using financial document and the understanding of forgery, falsity, these basically belong to the objective essential conditions of the formation of financial document fraud, whereas the research of its subjective essential conditions has been more mature, and has become the general theory. Therefore, the paper will focus on the research on the objective essential conditions, constituting the financial documents fraud.The paper is divided into three chapters:The first chapter is a general introduction of the financial document fraud. It mainly deals with the related knowledge about financial document, together with the payment and settlement, legislative history of financial document fraud, and accusation issues, as well as its subjective essential conditions of the formation. On the one hand, it lays a foundation for the later discussion, and on the other hand, it shows the significance of the research on the financial document fraudThe second chapter mainly talks about the object of the crime and the crime targets of the financial document fraud. First, the paper discussed the object of this case, which is the complex object, its primary object is the administration of financial document, and the secondary object is the ownership of public and private property. Then by analyzing the already existed theoretical achievements some researches of mine were added in the paper, as well as a further complete explanation about the connotation, characteristics of financial document. At last, the paper discussed the property of Internet banking for corporate customers' account transfers power of attorney combined with the cases, and reached the conclusion that it is not the settlement documents of other banks in this crime.The third part mainly studied the objective aspects of the crime formation of financial documents fraud, in the view of the identification of using financial document; the paper generalized the opinions of the theorists as "the broadest sense" "generalized sense" "narrow sense". On the basis of admitting "Generalized sense", some researches have been made to improve it. On the understanding of the "forgery, falsity", the paper takes the position of "substantive principle", and considered that the forgery should be understood as the behavior of financial document which contains the false contents and "intangible property fraud" be defined again.