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随着市场经济的不断发展,金融市场的不断改革和开放,金融犯罪日渐增多,贷款诈骗罪就是近年来多发的一种犯罪。对于贷款诈骗罪我国《刑法》第193条对其做了相关规定。由此规定贷款诈骗罪的主体只能是自然人,对于单位实施贷款诈骗行为,最高人民法院座谈会纪要中对其做了相关的规定:“对于单位十分明显地以非法占有为目的,利用签订、履行借款合同诈骗银行或其他金融机构贷款,符合刑法第224条规定的合同诈骗罪构成要件的,应当以合同诈骗罪定罪处罚”。对于这一点笔者存有疑义,通过严密的分析后,得出了自己的结论。
With the continuous development of the market economy, the constant reform and opening up of the financial markets, the increasing number of financial crimes, the crime of loan fraud is a crime that has been frequently reported in recent years. For the crime of loan fraud, Article 193 of China’s Criminal Law has made relevant provisions on it. Thus stipulates that the subject of loan fraud can only be a natural person, for the unit to implement loan fraud, the Supreme People’s Court forum made its relevant provisions in the minutes: “For the unit is obviously for the purpose of illegal possession, the use of sign , To fulfill loan contract fraud loans from banks or other financial institutions, in line with the provisions of Article 224 of the Criminal Law constitute the elements of contract fraud, should be convicted of contract fraud ”. For this there is doubt that the author, through rigorous analysis, come to its own conclusion.