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《刑法》第168条的“严重不负责任”非指一般性地违反职责或义务,也不是简单的法益侵害或开放的构成要件,而是对国家的失信,对国家委托的失职,且已达到“严重”的程度。在国企投资失职行为中,贪胜的对赌式投资、过于自信的违规操作、严重的决策失误等,都是对国家委托的失信,符合国有公司、企业工作人员失职罪的行为特征,应承担刑事责任。因相关知识薄弱而进行不平等金融衍生产品交易的,涉及几个方面,不可一概而论。
The “serious irresponsibility” of Article 168 of the Criminal Law violates the duties or obligations in a general way, nor is it a simple component of the legal interests infringement or opening up. It is a direct result of the country’s dishonesty, the state-commissioned dereliction of duty, And has reached the “serious” level. In the state-owned enterprises’ investment neglect behavior, the greedy gamble investment, overconfident non-compliance operation, serious decision-making errors and so on are the trustworthiness entrusted by the state, which is in line with the behavior characteristic of the crime of dereliction of duty of state-owned companies and enterprises and should bear criminal responsibility. Due to the weakness of knowledge related to unequal financial derivatives transactions, involving several aspects, can not be generalized.