目前,诈欺犯罪严重且呈发展上升势头。1994年全国共立诈欺案件57706起,大案33583起,分别比上年增加7062起和7000起,上升13.9%和26.3%。上千万、上亿元的诈欺案件已屡见不鲜。诈欺犯罪造成的经济损失十分严重,个案损失越来越大。据北京、上海、天津、重庆、武汉、大连、深圳12个大城市专报,1994年诈欺案件造成的经济损失就达23亿多元人民币。1994年以期货贸易形成诈欺客户保证金的案件来势凶猛,公安部五局接到报告和协调的期货案件有10余起,经济损失达10亿余元人民币。以引资、集资、融资方式进行诈欺,伪造印章和票证、多报少出,假出口或申报不出口等手法骗取国家出口退税款案件以及伪造、盗窃、虚开、代开增值税发票案也很突出,有的案件高达几十个亿。今后一个时期,随着经济的发展,诈欺犯罪总量将继续增多,向严重化发展,社会危害也在加大。当前,诈欺犯罪主要发生在经济交往活动当中,在流通领域利用签订购销合同进行诈欺仍然是主要形式,金融领域的诈欺犯罪手法呈多样化。诈欺犯罪从形式到内容都在发生变化,手段花样不断翻新,向着技术化、专业化、智能化、国际化方面发展,国外、境外一些经济犯罪形式已经深入我国。可以说经济诈欺犯罪也在与国际犯罪接轨。从实际工作中我们感到,新的经济政策的出台,必然出现新的经济犯罪形式。犯罪分子利用信用卡、信用证、股票、债券、集资、期货交易、出口退税、增值税发票等进行犯罪都是改革开放以来出现的新的犯罪形式,这些新情况、新问题、新特点,应引起我们足够的认识和高度重视,需要抓紧时间进行认真的研究和探讨。 At present, the crime of fraud is serious and has shown an upward trend of development. In 1994, there were 57,706 cases of fraud and fraud in the country with a total of 33,583 cases, an increase of 7,062 and 7,000 respectively over the previous year, an increase of 13.9% and 26.3% respectively. On the millions, hundreds of millions of fraud cases have been commonplace. The economic losses caused by fraud are very serious and the losses of cases are getting bigger and bigger. According to special reports from Beijing, Shanghai, Tianjin, Chongqing, Wuhan, Dalian and Shenzhen, the economic losses caused by fraud cases in 1994 reached over 2.3 billion yuan. In 1994, the case of fraudulent customer bond formation with the futures trade was extremely fierce. There were over 10 cases of futures reported and coordinated by the five branches of the Ministry of Public Security with an economic loss of over 1 billion yuan. Fraudulent use of funds, capital raising and financing, falsification of seals and stamps, overreporting, false export or undeclared exportation, and other cases of faking export tax rebates, as well as falsification, theft, falsification, and opening of value-added tax invoices Very prominent, some cases up to several hundred million. In the coming period, with the development of the economy, the total amount of fraud crimes will continue to increase, the development of serious crimes will be intensified, and the social harms will also increase. At present, the crime of fraud mainly occurs in the activities of economic exchanges. It is still the main form to use the contract of purchase and sale in the field of circulation to defraud. The methods of fraud in the financial field are diversified. Fraudulent crimes are changing from the form to the content, the means are continuously renovated, and are developing toward technology, specialization, intelligence and internationalization. Some forms of economic crimes abroad and abroad have gone deep into our country. It can be said that the crime of economic fraud is also in line with international crimes. From the practical work, we feel that the introduction of a new economic policy will inevitably bring about a new form of economic crime. Crimes committed by criminals using credit cards, letters of credit, stocks, bonds, fund-raising, futures trading, export tax rebates and value-added tax invoices are new forms of crime that have emerged since the reform and opening up. These new circumstances, new problems and new features should be brought to the fore We fully understand and attach great importance to the need to seize the time for serious research and discussion.