【裁判要旨】涉众型集资诈骗案件中,被害人未出庭不构成程序违法,且被害人提交的经审查与原始证据核对无异后的传来证据可作为定案证据;审计报告并不是集资诈骗类案件的必要证据,一审法官依据卷内证据依法计算出犯罪数额正确的,二审法院应予认定;对被告人非法占有目的的认定,应结合其主客观行为做出最终评价,并根据其在犯罪中的作用确定其在犯罪中的地位。 The purpose of the referee fund-related fraud cases, the victim did not appear before the court does not constitute a procedural offense, and the victim submitted by the examination of the original evidence is no different after the evidence came as evidence of the verdict; the audit report is not a fraud case Of the necessary evidence, the first instance judge according to the volume of evidence in accordance with the law to calculate the amount of the crime is correct, the court of second instance shall be found; the purpose of the accused to determine the illegal possession should be combined with its subjective and objective conduct a final assessment of the crime, according to their crimes Its role in determining its place in crime.