非法吸收公众存款罪的认定研究

发布时间：2018-04-04 23:27

本文选题：非法吸收　切入点：变相吸收　出处：《西南财经大学》2014年硕士论文

【摘要】：随着轰动全国的“孙大午案”、“吴英案”的相继曝光,非法集资类犯罪案件在我国许多地区沉渣泛起,呈现出快速上升的趋势,并且案情疑难化、手段专业化,为司法实务在认定非法集资类犯罪的问题上带来重重阻碍。从“孙大午案”起,就已经开始引起学界、金融界、媒体乃至群众的广泛关注和热烈争议,尤其是在非法吸收公众存款罪、合法民间借贷、集资诈骗罪三者之间界限认定上存在分歧。争论的焦点在于“变相吸收”行为的表现形式如何判定?对于“公众”该作何理解?集资款的使用是否关系该罪的认定,是否有构成其他犯罪的可能?是否需要发生客观的危害结果才能认定为“扰乱金融秩序”?基于对这些争议问题的思考,本文对关于非法吸收公众存款罪认定的相关问题予以详细探讨。本文除了前言与结语外,共分为三个部分对非法吸收公众存款罪的认定问题进行探讨：第一部分,对非法吸收公众存款罪认定的总体把握。首先确立非法吸收公众存款罪的基本性质,即属于非法集资类犯罪之一。通过对《最高人民法院关于审理非法集资刑事案件具体应用法律若干问题解释》(法释[2010]18号,下文简称《解释》)的解读,以及对第一条(认定非法吸收公众存款)“除刑法另有规定的以外”和第四条(集资诈骗罪)“使用诈骗方法实施本解释第二条(非法吸收公众存款罪)规定所列行为的”的研究,找出非法集资犯罪、非法吸收公众存款罪以及其他集资类犯罪的关系,得出非法集资犯罪是所有集资类犯罪的上位概念,而非法吸收公众存款罪是集资犯罪的基础罪名。因此在对非法吸收公众存款罪的认定问题上,理应在非法集资的大背景下考虑,即非法吸收行为必须具有非法集资性质。其次,探讨非法吸收公众存款罪的基本构成。根据我国犯罪构成四要件理论,大致梳理了本罪的客体、客观方面、主体、主观方面的要求,指出在本罪认定问题上的争议点——“变相吸收”行为方式的认定、对“公众”的理解以及本罪是否为结果犯的问题。最后,分析非法吸收公众存款行为的特征。从本罪的客观要件中引申出非法吸收行为应当同时具备非法性、利诱性、公开性和社会性四个特征,并标明作者所产生的亟待下文解决的疑问。第二部分,是本文的重点,即解决第一部分所提出的疑点问题。最先解决的是具有吸收公众存款资格的金融机构是否为本罪适格的主体。从《银行法》规定、该罪的立法目的、以及市场主体地位平等性三个方面予以论证,得出具有吸收公众存款资格的金融机构如若有非法吸收行为的理应受到刑法规制,只是在适用刑法最后一道防线时应当慎重。其次解决本罪客观方面的认定问题,即对“非法吸收”、“变相吸收”内涵和表现形式的把握,资金的使用,以及扰乱金融秩序的理解。作者认为《解释》不可能完整罗列所有的变相吸收的行为方式,但是无论非法集资者的手段如何高超、如何隐蔽,只要抓住它的本质(内涵),就能准确将其识别出来并绳之以法。本文摒弃“吸收资金”、“给付回报”、“不特定多数人”等传统的认定模式,分别从集资性和公开性、社会性两方面认定“变相吸收”的表现形式。作者认为司法实践中通过“出资者(被害人)的被动投资性”来认定非法集资性质更具可操作性,即出资者拿出资金不是购买商品或者服务而是为了获得稳定的、无风险的高额回报,并且这种利益的取得完全取决于集资者或者第三方的行动,并不体现出资者的意愿；并且以赊销付息、和赊购付息两种交易形式为例,证明了该方法的可行性。而对于公开性的认识,作者认为公开宣传只是认定公开性的补充,而不是必要条件,因此对待口口相传的宣传形式应当辩证看待；吸取英美国家私募制度中的获许投资者概念,将从出资者的投资经验、经济实力以及与集资者的亲疏关系三种情形综合考虑非法吸收行为的社会性特征,以解决“不特定多数论”本身存在的不确定问题。在集资款使用问题上,作者从该罪的立法目的、以及《解释》的规定来看,坚持认为此罪不是目的犯,不要求资金的用途,但是承认资金的使用可能会导致其他犯罪的情形。对“扰乱金融秩序”的理解,仅从法律条文的内部构造上即可判断出它的结果属性。第三部分,把握非法吸收公众存款罪与几种常见合法融资活动的界限,以及与其他非法集资犯罪的区别。本文认为非法吸收公众存款罪与合法民间借贷的界限在于出资者出资目的、融资范围和融资对象不同：非法吸收公众存款罪中出资者的目的在于投资,融资范围也具有不可控性,集资对象大多无经济实力、无投资经验、与吸收存款者无亲密关系的普通百姓；相反民间出资者不具有投资的性质,融资范围确定、并且不会任意扩大,融资对象更是熟人模式,不会涉及不特定的社会公众。在与委托理财的界定中,作者认为如果受托人在委托理财中承诺保本收益,并且投资活动没有按照投资者的意愿进行的则具有非法集资性质,再同时满足出资者公众性的话,非法吸收公众存款的本质则暴露无遗。相反若只是承诺保本收益,仍然按照委托者意愿进行投资,则只能是违法行为。本章后半部分主要讨论了非法吸收公众存款罪与其他非法集资类犯罪的区别。本文认为从集资者是否具有非法占有的目的,以及诈骗手段是否为犯罪所必需两点出发,即可从非法吸收公众存款罪中分辨出集资诈骗罪。该罪与擅自发行股票、公司、企业债券罪的区别在于,前者发行股票、债券系虚假的,或者尽管是真实的,转让行为并非集资者本意；而后者发行的债券、股票系真实的,并且真实地发行出去,只是不具备发行条件或者没有被批准,手段不符合法律规定而已。在该罪与公募基金的非法经营犯罪的界限问题上,本文认为应当从公募基金的前期准备工作的真实性出发来鉴别两罪。对于与欺诈发行股票、债券罪的区别,从欺诈的内容和对象两方面即可作出判别。该罪与组织、领导传销活动罪是最容易区别的,首先行为人与被害人的关系是平等的,而后者具有严重的层级划分和等级制度。本文的创新与不足：虽然非法吸收公众存款罪是个旧题材,研究文献数不胜数,但是作者在探讨该问题的时候敢于尝试“旧瓶装新酒”,尤其是在对“变相吸收”内涵的认定问题上,摆脱固有的研究思路,运用逆向思维,从出资者被动投资性角度来判定非法吸收公众存款罪的集资性质,以出资者的经济实力、投资经验、以及与集资者的亲疏关系三方面来定义“社会公众”。率先讨论了吸收资金的使用问题可能构成其他犯罪的情形。而且本文在探讨该罪与合法融资、其他集资类犯罪的区别时,能够将本文的研究成果应用到比较过程当中,使得本文的创新成果得到很好地验证,并且在司法实践中也容易操作。鉴于作者没有系统学习过金融专业知识,对涉及金融的相关理论理解不够,导致在本文的写作过程中可能存在对金融犯罪理解偏差的问题,望读者予以指正。
[Abstract]:As a national "Sun Dawu case", "Wu Ying case" have been exposed, illegal fund-raising crime cases in the surface sediment in many parts of China, showing a rapid upward trend, and in the case of difficult, professional means, for the judicial practice brought many obstacles in the identification of illegal fund-raising crime from the problem. "Sun Dawu case", has been caused by the academic circles, the financial sector, attention and heated debate the media and the masses, especially in the crime of illegal deposits from the public, legitimate private lending, the boundaries between the crime of fraudulent fund-raising three to identify differences. How to form the focus of debate is "disguised absorption behavior" the judge? What understanding of the "public" of the use of funds? That are related to the crime, whether constitutes another crime? Whether objective harm result can be identified "Disturbing the financial order"? Based on the consideration of these disputes, this paper discusses the related issues of the crime of illegal absorption of public deposits.
In addition to the preface and conclusion, this article is divided into three parts to discuss the identification of the crime of illegal absorption of public deposits.
The first part of the overall cognizance of the crime of illegal deposits from the public to grasp the basic properties. First establish the crime of illegal deposits from the public, which belongs to the illegal fund-raising crime. One of the "Supreme People's Court on Several Issues concerning the specific application of law in the trial of criminal cases of illegal fund-raising explanations (France - [2010]18, hereinafter referred to as the" interpretation ") the interpretation, and on the first (identification of illegal deposits from the public)" except as otherwise stipulated by the criminal law "and article fourth (fraud)" use fraud method implementation of the interpretation of article second (Crime of illegal deposits from the public behavior of listed) Regulations ", to find out the crime of illegal fund-raising, illegal deposits from the public the crime and other fund-raising crime, the crime of illegal fund-raising is all fund-raising crime concept, the crime of illegal deposits from the public is the basis for charges of fund-raising crime. The cognizance of the crime of illegal absorbing public deposits, should be considered in the context of illegal fund-raising, illegal illegal fund-raising behavior must have the absorption properties. Secondly, the basic constitution of the crime of illegal absorbing public deposits four. According to the theory of the constitution of crime in our country, generally combed the object of the crime, the objective aspect. The subject, subjective requirements, points out that the controversy in the crime of "disguised absorption" behavior, the "public" and the understanding of this crime is committed as a result of the problem. Finally, analysis of the characteristics of non law public deposits behavior. From the objective elements of the crime of illegal absorption of extended behavior it should also have the illegal inducements, public, and social four characteristics, and to solve the questions below that generated by the authors.
The second part is the focus of this paper is to solve the problems, proposed in the first part. The first is to solve the financial institutions with public deposits is the subject of the qualification qualification. From the provisions of "Bank Law >, the legislative purpose of the crime, and the equality of the market position of the three aspects to prove that. With deposits from the public financial institutions qualified if there should be illegal absorption by criminal law, criminal law only in the last line of defense should be carefully. Then solve the problem of judging the objective aspect of this crime, namely the" non absorption method "," disguised absorption "connotation and the manifestation of the grasp, the use of funds, and understand and disrupt the financial order. The authors think that < > interpretation could not complete the list all disguised absorption behavior, but whether the illegal fund-raising means how excellent, how subtle, only To grasp its essence (connotation), which can accurately identified and brought to justice. This paper abandons the absorption of funds "," payment in return "," identification of the traditional mode of certain people ", respectively from the fund-raising and openness, two aspects of social identification forms of" disguised absorption ". That in the judicial practice through the" investor (the victim) passive investment "to identify the nature of the illegal fund-raising more operational, which investors allocate funds to purchase goods or services but not in order to obtain a stable, no risk of high returns, and the benefits of the obtained depends entirely on the financing or third party action does not reflect the investor's intention; and to the credit service, credit and service of two kinds of transaction forms as an example to prove the feasibility of the method. For the understanding of publicity, publicity for that Just as supplement for public, rather than a necessary condition, so treat word-of-mouth propaganda form should be regarded dialectically; absorb private system in the Anglo American countries allowed investors from concept, investor investment experience, characteristics of social and economic strength and financing of the relationship of three kinds of situations considered illegal absorption. In order to solve the "unspecified" theory of uncertainty inherent problems. In the use of funds on the issue, the author from the legislative purpose of the crime, and explain the provisions of < >, insist that this crime is not absichtsdelikte, does not require the use of funds, but admitted that the use of funds may lead to other criminal cases for "disrupting financial order", only from the internal structure of the legal provisions on the judgment of its result attributes.
The third part, to grasp the boundaries of the crime of illegally absorbing public deposits and several common legal financing activities, and other illegal fund-raising crime. The boundaries of the crime of illegally absorbing public deposits and legitimate private lending is the investor investment, financing and financing scope of different objects: the crime of illegal deposits from the public in the purpose of investor that investment, financing is not controllable, fund-raising target mostly no economic strength, no investment experience, no close relationship with the absorption of deposits of ordinary people; instead the folk investor does not have the property investment, financing scope, and will not expand any object, financing is not involved in the public acquaintance model. Not specific. In the definition and entrust financing, the author thinks that if the trustee promises guaranteed income in finance, and investment activities are not in accordance with the investment Investors will have the nature of illegal fund-raising, to satisfy the investor of the public, the nature of illegal deposits from the public. On the contrary, if only is completely unmasked promise guaranteed income, investment is still in accordance with the client wishes, it can only be illegal. The latter part of this chapter mainly discusses the crime of illegal deposits from the public and other illegal fund-raising crime. This paper argues that from the financing of the purpose of illegal possession, and whether the means of fraud crime on two points, the crime of illegal deposits from the public in distinguish the crime of financial fraud. And issuing stocks, corporate bonds, the difference between the crime lies in the former. The issuance of stocks, bonds, or even false, true, transfer behavior is not financing intention; whose bonds, stocks, real, and real issue Go out, just don't have the conditions for issuing or not approved, means do not comply with the law. In the public fund crime and crime of illegal business boundaries, this paper thinks that we should distinguish the two crimes from the point of view of the authenticity of the public fund preparatory work. For the fraudulent issuance of shares, the difference between bonds of sin the discriminating from the two aspects of the content and the object of the crime of fraud. With the organization, leadership pyramid schemes is the most easy to distinguish, firstly the relationship between man and the victim's behavior is equal, and the latter has the hierarchy and caste system seriously.
The innovation and insufficiency of this paper: Although the crime of illegal deposits from the public is an old topic, but the author in the research literature beyond count, when the discussion of this issue to try "new wine in old bottles", especially in the identification of the "disguised absorption" connotation, get rid of research ideas inherent in the use of reverse thinking, financing nature to judge the crime of illegally absorbing public deposits from the investor point of passive investment, the investor's economic strength, investment experience, and financing of the relationship in three aspects of the definition of "public". The first problem is discussed using the absorption of funds may constitute other crimes. And based on the discussion of the crime and illegal financing, other fund-raising crime, the results of this study can be applied to the comparison process, the innovation results are verified, and in our In practice, it is easy to operate. In view of the fact that the author did not systematically learn about financial expertise, he didn't understand enough theories about finance, which led to the misunderstanding of financial crime in the process of writing.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D924.33

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