【摘要】 基于我国经济诈欺犯罪的现状 ,从经济诈欺刑事立法的形式、该类犯罪的主观要素、客观方面要素、刑罚设置以及两国刑事法学界和司法界对该种犯罪不同反应的观念形成等五个方面 ,对中加经济诈欺刑事立法作以比较研究和相关评介。加拿大的二元立法形式 ,判断具体罪的主、客观要素是否构成时的“危险境地说” ,以及对该罪的刑罚观皆有其可取之处 ,希望对我国抗制破坏社会主义经济秩序的犯罪能有所裨益更多还原

【Abstract】 Based on the present situation of economic fraudulent crimes in China, the paper makes a comparison between Chinese and Canadian criminal laws of economic fraud in five aspects: the legal forms, the subjective elements (mens rea),the objective elements(actus reus), the device of sentences and the different historical backgrounds and legal reactions toward economic fraudulent crimes. It points out that Canada has its unique ways in coping with such crimes mainly as follows: two-form legislation style, the concept of "perilous situation" of judging particular crime’s subjective elements and objective elements as well as the sense of punishment of economic frauclulent crimes, from which merits China drawing the experiences.更多还原