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作 者:刘宪权[1] 何阳阳 LIU Xianquan;HE Yangyang
出 处:《华南师范大学学报(社会科学版)》2023年第5期225-239,246,共16页Journal of South China Normal University:Social Science Edition
基 金:国家社会科学基金重大项目“网络时代的社会治理与刑法体系的理论创新”(20&ZD199)。
摘 要:金融犯罪中伪造行为的内涵包含形式伪造、内容伪造以及形式与内容兼具的伪造。数字货币因具有法偿性而完全可能成为刑法中货币犯罪的对象。伪造数字货币中伪造行为是指对数字货币数据的非法仿制,其内涵只能是内容伪造。由数据组成的数字货币本质是货币,不能将伪造数字货币行为认定为涉计算机犯罪。对不具有实物形式对象的伪造行为,不能都以相同的思路加以解读。伪造虚拟信用卡构成妨害信用卡管理罪,伪造数字货币只能构成伪造货币罪。区分伪造数字货币与变造数字货币不应再以是否失去货币同一性为标准,而是以是否已经设定货币权利为标准。伪造数字货币的社会危害性与变造数字货币的社会危害性相当,为避免对伪造数字货币与变造数字货币在量刑上的不平衡,应在刑法条文中增设伪造、变造数字货币罪。The connotation of forgery in financial crimes includes form forgery,content forgery,and forgery that combines form and content.Digital currency,due to its legal nature,may become the object of monetary crimes in criminal law.The forgery behavior in the act of forging digital currency refers to the illegal imitation of digital currency data,and its connotation can only be content forgery.The essence of digital currency composed of data is currency,and the act of forging digital currency cannot be recognized as a computer crime.The forgery of objects without physical form cannot be interpreted in the same way.The act of forging virtual credit cards constitutes the crime of obstructing credit card management,while the act of forging digital currency can only constitute the crime of forging currency.The distinction between the act of counterfeiting digital currency and the act of altering digital currency is no longer based on whether currency identity has been lost,but rather on whether currency rights have been established.The social harm of counterfeiting digital currency is equivalent to that of altering digital currency.To avoid the imbalance in sentencing between counterfeiting and altering digital currency,the crime of counterfeiting or altering digital currency should be added to the criminal law provisions.
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