财务造假型违规披露重要信息犯罪的实证分析及取证对策  

Empirical Analysis and Evidence Collection Countermeasures for Financial Fraud Crimes of Illegal Disclosure of Important Information

作　　者：董鸿蒙 张凯[1] DONG Hong-meng;ZHANG Kai

机构地区：[1]中国刑事警察学院经济犯罪侦查学院

出　　处：《江苏警官学院学报》2024年第5期71-77,共7页Journal of Jiangsu Police Institute

基　　金：辽宁省社会科学规划基金项目“中小银行流动性风险预警防范与监管研究”(2022FXZ0284);中国刑事警察学院研究生创新能力提升项目“财务造假型违规披露重要信息犯罪侦防对策研究”(2023YCYB13)。

摘　　要：证券发行实行全面注册制是我国优化政府与市场关系的重要改革。监管机关定位的转变,使信息披露的质量成为证券市场关注的核心问题。财务造假型违规披露重要信息犯罪属于特殊形态的证券犯罪,作为违规披露、不披露重要信息犯罪的常见表现形式,其在全面注册制改革后将呈现多发、频发态势。分析该类犯罪的典型案例,归纳常见的犯罪手段,有针对性地破解侦查机关在取证环节面临的证据隐蔽、体量大等难点,并确定穿透式、线上线下相结合等取证对策,有助于查清财务造假型违规披露重要信息犯罪案件,从而维护证券市场安全与稳定。The comprehensive registration system of securities issuance is an important reform to optimize the relationship between the government and the market.The change of the positioning of the regulatory authorities makes the quality of information disclosure become the core issue of the securities market.The crime of illegal disclosure of important information of financial fraud is a special form of securities crime.As a common form of illegal disclosure and non-disclosure of important information crime,it will show a tendency of frequent occurrence after the comprehensive registration system reform.Analyzing typical cases of such crimes,summarizing common criminal means such as closed-loop funds and forged bills,targeting the difficulties faced by investigation organs in evidence collection,such as concealed evidence and large volume,and determining the penetration,online and offline combination of evidence collection countermeasures,will help to identify the financial fraud type illegal disclosure of important information crime cases,so as to maintain the security and stability of the securities market.

关 键 词：经济犯罪 财务造假 违规披露 取证 

分 类 号：D918[政治法律—法学]