金融监管视角下的涉众型金融犯罪预防体系研究

本文为揭示涉众型金融犯罪规律,精准打击有效预防此类犯罪,整理总结了近几年内蒙古自治区各级人民法院判决的涉众型金融案件,从金融监管视角下,分析涉众型金融犯罪作案手法、风险隐患,就建立健全涉众型金融犯罪预防体系提出针对性政策建议..     

论环境犯罪的客体

环境刑法客体在环境刑法中具有重要的研究价值。在学界，关于这个问题众说纷纭。根据环境犯罪不同的行为模式，将其划分为三种类型：污染型环境犯罪、破坏型环境犯罪和走私型、渎职型环境犯罪。在此基础上，分别分析和探讨三种类型犯罪的客体，以期对我国环境刑法的完善有所裨益。     

责任主义刑法视野中的持有型犯罪——以英美刑法中的严格责任为视角

持有型犯罪具有不同于传统的作为犯罪与不作为犯罪的以及是否需要有主观心态等特殊要素。从英美刑法中的严格责任为视角,分析我国持有型犯罪的责任形式。     

论金融犯罪及其防范

在我国经济高速发展的同时,各种技术型、智慧型犯罪日益严重,其中金融犯罪尤甚。金融犯罪的成因可以划分为金融犯罪的犯罪人心理性成因以及金融犯罪的制度性成因两部分。必须针对其戍因、特点,组织各单位和各方面的力量,多层次、多渠道、多角度地防治金融犯罪。     

效率与公平:持有型犯罪的法律经济学思考

效率与公平是一个历久弥新的法律经济学课题。持有型犯罪与普通型犯罪对效率与公平的影响区别甚大。借鉴法律经济学长于利用的模型、公式分析两类犯罪的犯罪构成、司法资源量(成本投入)和犯罪惩治量(收益产出)，显现出持有型犯罪的刑法设定，提高了惩治此类犯罪的效率，但降低了刑法惩治犯罪所应实现的公平价值。在法律经济学视野中，合理框定效率与公平的价值目标，是未来我国刑法制度理性化与日趋完善的应有之义。     

在税收犯罪案件侦查中引入随机型启动程序模式的设想

目前我国对税收犯罪侦查采用的是程序型启动模式,由于该模式不能针对税收犯罪的隐蔽性、流动性、智能性和潜伏期长等特点及时作出反应,达到揭露、证实和惩罚犯罪的目的,故而本文拟对税收犯罪案件侦查中引入随机型启动程序模式作一初探。现有模式的缺陷分析程序型启动模式的启动     

经济犯罪的法律经济学分析——以经济犯罪产生的成本收益为视角

经济犯罪是当前我国刑事司法领域中一种非常常见的复杂贪利型犯罪,经济犯罪人之所以选择犯罪,关键在于其预期成本低于犯罪收益;预防和控制经济犯罪,就要加大犯罪人的预期刑罚成本,提高刑罚的严厉性。     

浅析居间介绍型毒品犯罪

本文采取实证分析的方法，对日益增多的居间介绍型毒品犯罪以案说法，通过对不同的观点进行论证，对居间介绍型毒品犯罪从立法，司法领域提出自己的看法。     

当前金融战线犯罪的特点及对策

犯罪类型和特点近年来,金融系统所发生的各类经济犯罪案件其类型有三种:一是外部作案型,二是内部作案型,三是内外勾结作案型。归纳犯罪特点有以下几个:一是抢劫案件大幅度上升。二是在当前结算制度不够健全、结算手段比较落后的状况下,一些犯罪分子利用银行工作某些业务的特殊性作案。三是技术手段作案,即称“智能性”犯罪。四是银行内部工作人员作案。五是作案手段多样化。     

金融职务犯罪的特点及预防

一、特点特点之一:犯罪大案要案数量逐年增长,腐败现象有向高层发展的趋势。近年查处的职务犯罪情况表明,职务犯罪逐年增长的势头,尤其是贪污、贿赂、挪用公款等贪利型职务犯罪日渐猖獗,发案率逐年上升,犯罪金额越来越大,犯罪分子级别越来越高,社会影响极其恶劣。特点之二:犯罪     

智慧税警协作下的涉税犯罪治理研究

我国涉税犯罪持续高发,依靠传统侦控方式发现和查处的难度不断加大,因而有必要对其新变化及特点进行梳理与总结.分析近年来的犯罪数据及典型案例可知,涉税犯罪的分工组织严密、职业化色彩明显,采用非接触方式从事犯罪活动日益增多,涉税犯罪案件中多种犯罪行为相互交织.涉税犯罪治理面临案件发现受理难度较大、传统侦控难以应对职业化犯罪、违法犯罪的法律规制不足等问题.涉税犯罪治理应从模式和方法上寻求突破,搭建多部门协同共建共治的格局,以智慧税警协作为主线,运用数据导侦及信息研判,实现涉税犯罪的智能防控和精准治理.     

论诈骗罪既遂认定的标准及其具体应用

诈骗罪是多发性犯罪,司法实践中又常有争议。本文针对认定诈骗罪既遂与未遂各标准之要点,结合诈骗罪犯罪构成及罪质特征进行剖析,得出"失控说"为区别诈骗罪既遂与未遂之标准的合理性和必要性。并以此为基础,具体分析了几个实务中易产生分歧的案例,以期能在司法操作中统一认识、罚当其罪。     

Crime Reduction: A Quarter Century Review

Crime prevention emerged as a separate policy issue in the late 1970s, with rising crime rates, disillusionment with traditional crime control methods and evidence that situational methods could be effective. There have since then been changes in language and approach. Situational crime prevention no longer dominates. The language is of community safety and crime reduction. The focus is on fear of crime and incivilities, as well as crime. Crime and Disorder Reduction Partnerships now have statutory responsibilities at a local level. While in some ways the circumstances are auspicious for improved, evidence-based policy and practice, they face substantial obstacles.     

金融诈骗罪刑法单独设节的理性思考

现行刑法将金融诈骗罪单独设节作为刑法分则第三章第五节从而与分则第三章第四节破坏金融管理秩序罪形成独立、并列的关系。这种被视为突破刑法立法体例传统的做法引起理论上的争议。肯定金融诈骗罪单独设节的观点从社会危害性、罪刑法定原则、金融诈骗罪罪群以及便利实务适用等四个方面论证了这种做法的合理性,否定说的学者认为金融诈骗罪单独设节具有与立法体例不合、立法思路不一、无单独设节之必要以及与境外刑法立法趋势相悖等缺陷从而不应单独设节。本文从金融诈骗罪主要客体、金融犯罪逻辑体系以及刑事立法传统等方面论证了金融诈骗罪单独设节不具有合理性且一一回应了肯定说所提出的观点。本文认为,金融诈骗罪的主要客体是金融交易秩序,其是金融管理秩序的下位概念,金融诈骗罪应当划入破坏金融管理秩序罪分节之下。     

Why do corporations become criminals? Ownership,hidden actions,and crime as an agency cost

We examine the relationship between ownership structure and corporate crime. Our approach draws upon two lines of research: (1) the theory of the firm which poses ownership as a critical incentive mechanism and (2) the economic theory of corporate crime, which emphasizes the role played by top management in affecting crime in the corporation. We find that crime occurs less frequently among firms in which management has a larger ownership stake. Our results imply that penalizing `corporations' (shareholders) deters crime, and that corporate crime tends not to benefit shareholders, ex ante. Rather than being something shareholders have encouraged, corporate crime appears to reflect an agency cost limited but not optimally eliminated through the costly efforts of top management. The evidence is consistent with the notion that ownership structure plays an important role in aligning the hidden actions of top management with the shareholder interest.     

Debate: The dangers of fiscal illusion

Crime prevention emerged as a separate policy issue in the late 1970s, with rising crime rates, disillusionment with traditional crime control methods and evidence that situational methods could be effective. There have since then been changes in language and approach. Situational crime prevention no longer dominates. The language is of community safety and crime reduction. The focus is on fear of crime and incivilities, as well as crime. Crime and Disorder Reduction Partnerships now have statutory responsibilities at a local level. While in some ways the circumstances are auspicious for improved, evidence-based policy and practice, they face substantial obstacles.     

Interesting times: European criminal markets in 2015

Contemporary policing and the control of organized crime increasingly involve priority setting and planning. Criminal policymakers no longer focus on repressive aspects of organized crime, but want to be informed about coming challenges and threats in order to take appropriate preventive action. For that reason, there is a growing demand to change the traditional assessments of organized crime into analyses that include more prospective elements about current and potential future organized crime situations to identify specific risks or threats to society. Given the high degree of uncertainty that characterizes our understanding of organized crime, we suggest that scenario thinking can contribute to the strategic planning process of public and private security actors. We intend to advance this claim by means of an application of this technique to the organized crime involvement in criminal markets in Europe.     

What we spend and what we get: Public and private provision of crime prevention and criminal justice

In this paper, we consider a number of issues regarding crime prevention and criminal justice. We begin by considering how crime is measured and present both general and specific evidence on the level of crime in a variety of countries. Crime is pervasive and varies substantially across countries. We outline the arguments for some public role in crime prevention, enforcement, prosecution, defence, adjudication and punishment. We consider the relative roles of the public and private sectors in crime control and criminal justice. We discuss various measures for the effectiveness of the criminal justice system. We conclude by suggesting some potential areas for research.     

缴纳税款后又骗取出口退税行为的性质之辨

缴纳税款后又骗取出口退税行为应当定性为骗取出口退税行为。学界对此行为性质产生争议的根本原因在于我国刑法第204条第2款的规定立法本意有误;违背犯罪构成理论,混淆了偷税罪与骗取出口退税罪的界限;违背罪刑相适应原则;违背禁止分割评价的定罪原则;违背罪数理论;是立法随意的表现。本款规定既不科学也不合理,应予删除。     

Property crime,earnings variability,and the cost of capital

We show that firms located in states where property crime is more prevalent have more uncertain earnings and higher financing costs. Specifically, firms located in states with higher property crime rates have more volatile and less persistent earnings as well as lower quality analysts' earnings forecasts. Firms located in states with higher property crime rates also have a higher cost of equity and debt capital. These results are robust to accounting for econometric and endogeneity concerns in various ways. Overall, our results suggest that a potentially large and overlooked cost of crime is a higher cost of capital.