【作者】 肖丽；

【导师】 胡祥福；

【作者基本信息】 南昌大学 ， 法律， 2010， 硕士

【副题名】兼评最高人民检察院高检发释字（2009）1号司法解释

【摘要】 《刑法》第229条中规定的罪名包括提供虚假证明文件罪和出具证明文件重大失实罪。根据法条表述,两罪的犯罪主体均为承担资产评估、验资、验证、会计、审计、法律服务等职责的中介组织及其人员。然而,由于法律条文的表述过于模糊,随着中介组织的不断发展,学界对于哪些中介组织和人员可以构成其犯罪主体有着不同的理解,给司法实践工作带来了困扰。通过对中介组织的定义、特征、范围和分类的梳理,本文认为,除了法律条文中明确列举的这六类中介组织之外,凡是在经济活动中具有出具证明文件的职能、证明文件与市场活动相关且足以对第三人产生影响的类似中介组织及其人员都可以成为《刑法》第229条的犯罪主体,例如税务师事务所及注册税务师、质量检验机构、认证机构和监理公司及其专业人员等。此外,针对最高人民检察院于2009年初出台的高检发释字(2009)1号司法解释中将公证员纳入出具证明文件重大失实罪主体范围的做法,本文立足公证实践,运用比较分析的方法,从公证机构性质的复杂性入手,通过对公证机构、公证员职业、公证书及公证员身份的特殊性的分析,得出了公证机构和公证员并非出具证明文件重大失实罪主体的结论。更多还原

【Abstract】 The crime fitted by the Article 229th of "Criminal Law" includes two crimes: Providing Fake Certificates and Issuing Certificates Highly Inconsistent with the Facts. According to legal provision of the Article, the subjects of the two crimes include the intermediary organizations and their personnel responsible for assets appraisal, capital verification, verification, accounting, auditing, legal services and so on. However, as a result of vague statement of the Article, with the development of the intermediary organizations, there existed arguments in academic circles over which intermediary organizations and personnel can be the subject of the two crimes, and it brought the confusion to the judicial practice work. Through combing on the definition, characteristic, scope and classification of intermediary organization, this thesis hold the view that except these six kinds of intermediary organizations enumerated clearly in the article, those intermediary organizations and their personnel which have the function of issuing certificates that related to the marketing activities and enough to have an effect on the third party in economic activity, can become the subject of crime of the article 229th of "Criminal Law", such as tax accountant offices and certified tax agents, quality-inspecting organs, certificate authorities, supervision companies and their professional staffs and so on.In addition, against the judicial interpretation that put the notary into the scope of subject of crime of Issuing Certificates Highly Inconsistent, issued by the Superme People’s Procuratorate in early 2009, this thesis based on the notarial practice, using a comparative analysis method, and starting with complexity of the nature of notary organs, by the analysis to particularity of notary organs, notary profession, notarial certificate and notary identity, draw a conclusion that notary organs and notaries are not the proper subject of crime of Issuing Certificates Highly Inconsistent.更多还原