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我国刑法第一百九十三条“贷款诈骗罪”规定犯罪主体为自然人,单位犯此罪的,在司法实践中一般按照“合同诈骗罪”定罪处罚。随着我国市场经济的不断深入,大量民营企业,私人企业,外资企业的出现,使单位犯罪的情况不断增加,这样一来,贷款诈骗罪将单位犯罪排除在外,显然是越来越滞后于社会生活的发展。遗憾的是,2011年5月1日起施行的(《刑法修正案》八),并没有将贷款诈骗罪加入单位犯罪。本文仅就“贷款诈骗罪”的主体作浅显探析。
Article 199 of the Criminal Law of China stipulates that the main body of crime is a natural person and the unit guilty of such a crime shall generally be convicted and punished in judicial practice in accordance with the Contract Fraud. With the continuous deepening of China’s market economy, the emergence of a large number of private-owned enterprises, private enterprises and foreign-funded enterprises has continuously increased the incidence of unit crimes. As a result, the crime of loan fraud excludes unit crimes and apparently lags behind the society The development of life. Unfortunately, since May 1, 2011 (Criminal Law Amendment 8), the crime of loan fraud has not been added to the unit crime. This article only makes a brief analysis on the subject of “loan fraud”.