1. The concept of the crime of providing false documents (cancel the crime of providing false documents by intermediary organization personnel, Criminal Law Article 229, paragraph 1, item 2) refers to those responsible for asset assessment, capital verification, verification , accounting, auditing, legal services and other responsibilities personnel or units deliberately provide false documents, and the circumstances are serious, 2. Crime composition (1) Object elements The object of this crime is the national industrial and commercial administration system. my country's "Company Law" stipulates strict conditions for the establishment of limited liability companies and joint stock companies. For example, Article 23 of the Company Law stipulates the minimum registered capital of a limited liability company; Article 152 stipulates the minimum total share capital of a joint-stock company. This is necessary to establish the industrial and commercial enterprise system, standardize the company's organization and behavior, and protect the legitimate interests of the company, shareholders and creditors. Therefore, intentionally or negligently providing false documents may lead to the establishment of a limited liability company or a joint-stock company that does not meet the conditions for establishment. This undermines the relevant provisions of the Company Law and hinders the State Administration for Industry and Commerce’s effective management of companies. The object of this crime is various false certification documents regarding the establishment or operation of a company provided by appraisal firms, certified public accounting firms, audit firms and other units or individuals, which mainly include the following categories: (1) Appraisal reports. Valuation reports or certificates issued by asset valuation firms and appraisers on the company’s sponsor’s use of products, industrial property rights, and patented technologies to deduct registered capital. (2) Capital verification report. A certified public accountant or auditor examines a company's registered capital to determine whether it complies with the relevant provisions of the Company Law. (3) Verification report. In addition to verifying the capital situation, the CPA should also review the company's prospectus, balance sheet, income statement, company economic income statement, and provident fund withdrawal statement for the past three years, and then issue verification documents. (4) Audit report. Auditors audit various businesses of the company and then issue audit reports. (5) Other reports. Such as accounting statements, lawyers' legal opinions, etc. (2) Objective requirements: This crime objectively manifests itself as the act of providing false certification documents, and the circumstances are serious. The so-called supporting documents here refer to intermediary certificates such as asset appraisal reports, capital verification certificates, capital verification certificates, and audit reports. The so-called false supporting documents refer to the content of the above-mentioned supporting documents being untrue, untrue, or fabricating, fabricating, or concealing the truth. . Fake, it can be all fake, or the main content can be fake. In terms of its performance, it varies depending on the content of various certification documents. For example, the asset appraiser clearly knows that the capital or equity capital discounted by the company in terms of physical objects, industrial property rights, non-patented technology, and land use rights is inconsistent with the actual value, or is higher or lower than its actual value, but still does not point out and still issues Valuation certificate; or the discount amount proposed by the company is originally in line with the actual situation, but it deliberately lowers or raises the discount amount of products, industrial property rights, non-patented technology or equity. The capital verification personnel clearly know that the company's promoter has not contributed capital or has not contributed capital in full, proving that he has contributed capital or has not contributed capital in full; or that others have fully contributed capital but have not fully contributed capital. The auditors know that the contents of the company's financial report are untrue and will cause heavy losses to shareholders and the public, or they conceal the accounting treatment of the company's assets or make false reports that may damage the interests of shareholders or other interested parties. The auditors, on behalf of the state, found that the joint-stock company's prospectus, current year's balance sheet, profit and loss statement, and statement of financial changes, as well as its operating conditions for three consecutive years were false and ignored or helped the company commit fraud. Providing false documents must be serious to constitute a crime. If the circumstances are not serious, even if false certification documents are provided, this crime will not be punished. The so-called serious circumstances mainly refer to those that repeatedly provide false certificates; have huge amounts of illegal gains; cause serious losses of state-owned assets; cause serious economic losses to the company, shareholders, creditors and their stakeholders; illegally issue stocks or transfer at low prices for the company. Providing false certificates for illegal and criminal activities such as stock holdings, selling state-owned assets at low prices, false capital contributions, etc.; causing adverse effects; wait a moment. (3) Subject Requirements The subject of this crime is a special subject with a certain identity. According to the relevant provisions of the Company Law, the following persons can become the subjects of this crime: (1) Asset appraisers. If the founder of an established company uses physical objects, industrial property rights, non-patented technology, or land use rights as his own shares, the amount of shares he holds in the company must be evaluated by an asset appraiser, and a corresponding asset appraisal report must be issued for property verification. Valuations must not be overestimated or underestimated.
The promoters of the company shall pay the full share price in one lump sum, and the bank or other financial institution stipulated in the company's articles of association or agreed in advance shall issue a receipt; for a limited liability company, there should be sufficient registered capital. For the promoters' subscription of shares and the limited liability company's registered capital, the certified public accountant should carefully verify the relevant accounts, verify them, and issue relevant supporting materials. (3) Auditors. On behalf of the state, auditors audit the financial status of companies to be established in accordance with the law, including the joint-stock company's prospectus, current balance sheet, income statement, statement of accounting changes, and statements of operating status for two consecutive years, etc. False company documents that can cause significant economic losses to legal persons or public shareholders who subscribe for shares must be exposed in a timely manner and dealt with accordingly. On the other hand, if an auditor who serves as an auditor maliciously colludes with the company to issue false certification documents for the company, causing other legal persons or citizens to suffer economic losses and causing serious impact, then the auditor constitutes the subject of this crime. (4) Other personnel. In addition to the above three categories of personnel, legal service personnel and other personnel who exercise the powers of appraisers, certified public accountants, and auditors can also become the subject of this crime. Although these people do not have professional titles such as appraisers, certified public accountants, or auditors (such as accountants who have not obtained the qualification of certified public accountants), they are entrusted to engage in work as appraisers, certified public accountants, or auditors and provide legal services, and the certification documents issued by them also have Legal effect. Therefore, these people may also constitute the subject of this crime. According to Article 231 of this section, units can also become the subject of this crime. Appraisal firms, certified public accounting firms, audit firms, and legal service agencies maliciously collude with the company and designate their personnel to issue false capital verification certificates and other documents for the company. If the circumstances are serious, the unit can also become the subject of this crime. (4) Subjective elements: This crime must be subjectively intentional, that is, knowing that the relevant supporting documents provided by oneself are false, but still insisting on providing them. Negligence does not constitute this crime, but if it does, it should be another crime, such as the crime of major misrepresentation of documents issued by intermediary organization personnel. As for their motives, there are various kinds, some are greedy for money, some are out of respect, some are flattering others, some are infatuated with women, some are asking for others, some are out of revenge, etc. , but regardless of the motive, it does not affect the establishment of this crime. Appraisal (1) The boundary between this crime and the crime of perjury The crime of perjury refers to the act of witnesses, appraisers, recorders, and translators deliberately making false certifications, appraisals, records, and translations in order to frame others or conceal criminal evidence. The main differences between this crime and the crime of perjury are: (1) The subject of the crime is different. The subjects of the crime of forgery are the participants in criminal proceedings, including witnesses, appraisers, recorders, and translators; the subjects of this crime are mainly evaluators, certified public accountants, and auditors engaged in asset evaluation, capital verification, or verification. (2) The objects of infringement are different. The object of the crime of perjury is the personal rights of citizens and the normal activities of judicial organs; the object of this crime is the state's management activities of industrial and commercial enterprises. (3) Behaviors are expressed in different ways. The crime of perjury is manifested in the intentional production of false testimony, appraisal conclusions, and translation documents during the investigation and trial of criminal cases. In this crime, the perpetrator's behavior is that during the company's application for registration or capital verification, or verification of the company's operations, the false certification documents issued are also related to the establishment and operation of the company. (2) The difference between this crime and the crime of forging, altering, buying and selling, or stealing, robbing, or destroying official documents, certificates, and seals of state agencies, enterprises, institutions, and people's organizations is that they are both intentional crimes, and the objects of the crime are all of certain significance. files, but the difference between the two is still obvious. The main manifestations are: (1) The objects of crime are different. The crime of obstructing official documents, documents, and seals infringes upon the normal management activities and reputation of state agencies, enterprises, institutions, and people's organizations. The objects of the crime are official documents, certificates and seals. This crime infringes upon the state's management activities of industrial and commercial enterprises. The object of infringement is the documents proving the establishment or production and operation of the company. (2) The objective aspects of crime are different. The latter manifests itself as forgery, alteration, or theft, robbery, or destruction of official documents, certificates, and seals. The so-called forgery means that the producer has no right to make untrue official documents, documents, and seals. This crime is manifested in the person or unit responsible for asset assessment, capital verification, verification, and auditing deliberately providing false certification documents, and the circumstances are serious. It means that the authorized manufacturer issued untrue certification documents. (3) The criminal subjects are different. The subject of a subsequent crime is a general subject, that is, any person who has reached the legal age and has the ability to commit criminal responsibility can be constituted. The subject is a natural person, excluding units. The subject of this crime is a special subject, and the perpetrator must have a certain identity to constitute it.
Specifically, its subject is the person or unit of an intermediary agency that undertakes responsibilities such as asset valuation, capital verification, verification, accounting, auditing, and legal services. Including both natural persons and entities. 4. Anyone who commits this crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined. Anyone who solicits other people's property or illegally accepts other people's property and commits this crime shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined. 5. Laws and Judicial Interpretations [Criminal Law Provisions] Article 229 Personnel of intermediary organizations responsible for asset evaluation, capital verification, verification, accounting, auditing, and legal services who intentionally provide false certification documents, if the circumstances are serious, shall be sentenced to five years in prison The following persons shall be sentenced to fixed-term imprisonment or criminal detention, and shall also be fined. Anyone listed in the preceding paragraph who solicits or illegally accepts property from others and commits the crime of the preceding paragraph shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined. If a person specified in paragraph 1 is seriously irresponsible and the certification documents issued are seriously inaccurate, causing serious consequences, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or solely be fined. Article 231 If a unit commits the crimes stipulated in Articles 221 to 230 of this Section, the unit shall be fined, and the persons directly in charge and other persons directly responsible shall be fined in accordance with the The penalties specified in each article of this section. [Relevant Laws] Paragraph 3 of Article 39 of the "CPA Law" Accounting firms and certified public accountants violate the provisions of Articles 20 and 21 of this Law and intentionally issue false audit reports or capital verification reports, which constitutes Anyone who commits a crime shall be held criminally responsible in accordance with the law. If the institution responsible for capital verification or verification as stipulated in Article 219, Paragraph 1 of the Company Law provides false certification documents, the illegal income shall be confiscated and a fine of not less than one time but not more than five times the illegal income shall be imposed. The relevant competent authorities may order The organization ceased operations in accordance with the law and revoked the qualification certificates of those directly responsible. If a crime is constituted, criminal liability shall be pursued in accordance with the law. Article 202 of the Securities Law: If a professional institution that issues audit reports, asset evaluation reports or legal opinions for the issuance, listing or trading of securities commits fraud on the content for which it is responsible, the illegal gains shall be confiscated and the illegal gains shall be fined A fine of not less than one time but not more than five times shall be imposed, and the relevant competent authorities shall order the institution to cease operations and revoke the qualification certificate of the person directly responsible. If losses are caused, they shall be jointly and severally liable for compensation. If a crime is constituted, criminal liability shall be pursued in accordance with the law.
Legal objectivity:
The object of this crime is the national industrial and commercial administration system. my country's Company Law stipulates strict conditions for the establishment of limited liability companies and joint stock companies. For example, Article 23 of the Company Law stipulates the minimum registered capital of a limited liability company; Article 152 stipulates the minimum total share capital of a joint-stock company. This is necessary to establish the industrial and commercial enterprise system, standardize the company's organization and behavior, and protect the legitimate interests of the company, shareholders and creditors. Therefore, intentionally or negligently providing false documents may lead to the establishment of a limited liability company or a joint-stock company that does not meet the conditions for establishment. This undermines the relevant provisions of the Company Law and hinders the State Administration for Industry and Commerce’s effective management of companies. The object of this crime is various false certification documents regarding the establishment or operation of a company provided by appraisal firms, certified public accounting firms, audit firms and other units or individuals, which mainly include the following categories: (1) Appraisal reports. Valuation reports or certificates issued by asset valuation firms and appraisers on the company's promoters' use of products, industrial property rights, and patented technologies to deduct registered capital. (2) Capital verification report. A certified public accountant or auditor examines a company's registered capital to determine whether it complies with the relevant provisions of the Company Law. (3) Verification report. In addition to verifying the capital situation, the CPA should also review the company's prospectus, balance sheet, income statement, company economic income statement, and provident fund withdrawal statement for the past three years, and then issue verification documents. (4) Audit report. Auditors audit various businesses of the company and then issue audit reports. (5) Other reports. Such as accounting statements, lawyers' legal opinions, etc. This crime is objectively manifested in providing false certification documents, and the circumstances are serious. The so-called supporting documents here refer to intermediary certificates such as asset appraisal reports, capital verification certificates, capital verification certificates, and audit reports. The so-called false certification documents refer to the content of the above-mentioned certification documents that is inconsistent with the facts, untrue, or fabricated, fabricated, or concealed the truth. Fake, it can be all fake, or the main content can be fake. In terms of its performance, it varies depending on the content of various certification documents.
For example, the asset appraiser clearly knows that the capital or equity capital discounted by the company in terms of physical objects, industrial property rights, non-patented technology, and land use rights is inconsistent with the actual value, or is higher or lower than its actual value, but still does not point out and still issues Valuation certificate; or the discount amount proposed by the company is originally in line with the actual situation, but it deliberately lowers or raises the discount amount of products, industrial property rights, non-patented technology or equity. The capital verification personnel clearly know that the company promoter has not contributed capital or has not contributed capital in full, proving that he has contributed capital or has not contributed capital in full; or that others have fully contributed capital but have not fully contributed capital. The auditors know that the contents of the company's financial report are untrue and will cause significant losses to shareholders and the public, or they conceal the accounting treatment of the company's assets or make false reports that may harm the interests of shareholders or other interested parties. The auditors, on behalf of the state, found that the joint-stock company's prospectus, current year's balance sheet, profit and loss statement, and statement of financial changes, as well as its operating conditions for three consecutive years were false and ignored or helped the company commit fraud. Providing false documents must be serious to constitute a crime. If the circumstances are not serious, even if false certification documents are provided, this crime will not be punished. The so-called serious circumstances mainly refer to those that repeatedly provide false certificates; have huge amounts of illegal gains; cause serious losses of state-owned assets; cause serious economic losses to the company, shareholders, creditors and their stakeholders; illegally issue stocks or transfer at low prices for the company. Providing false certificates for illegal and criminal activities such as stock holdings, selling state-owned assets at low prices, false capital contributions, etc.; causing adverse effects; wait a moment. The subject of this crime is a special subject with a certain identity. According to the relevant provisions of the Company Law, the following persons can become the subjects of this crime: (1) Asset appraisers. If the founder of an established company uses physical objects, industrial property rights, non-patented technology, or land use rights as his own shares, the amount of shares he holds in the company must be evaluated by an asset appraiser, and a corresponding asset appraisal report must be issued for property verification. Valuations must not be overestimated or underestimated. The promoters of the company shall pay the full share price in one lump sum, and the bank or other financial institution stipulated in the company's articles of association or agreed in advance shall issue a receipt; for a limited liability company, there should be sufficient registered capital. For the promoters' subscription of shares and the limited liability company's registered capital, the certified public accountant should carefully verify the relevant accounts, verify them, and issue relevant supporting materials. (3) Auditors. On behalf of the state, auditors audit the financial status of companies to be established in accordance with the law, including the joint-stock company's prospectus, current balance sheet, income statement, statement of accounting changes, and statements of operating status for two consecutive years, etc. False company documents that can cause significant economic losses to legal persons or public shareholders who subscribe for shares must be exposed in a timely manner and dealt with accordingly. On the other hand, if an auditor who serves as an auditor maliciously colludes with the company to issue false certification documents for the company, causing other legal persons or citizens to suffer economic losses and causing serious impact, then the auditor constitutes the subject of this crime. (4) Other personnel. In addition to the above three categories of personnel, legal service personnel and other personnel who exercise the powers of appraisers, certified public accountants, and auditors can also become the subjects of this crime. Although these people do not have professional titles such as appraisers, certified public accountants, or auditors (such as accountants who have not obtained the qualification of certified public accountants), they are entrusted to engage in work as appraisers, certified public accountants, or auditors and provide legal services, and the certification documents issued by them also have Legal effect. Therefore, these people may also constitute the subject of this crime. According to Article 231 of this section, units can also become the subject of this crime. Appraisal firms, certified public accounting firms, audit firms, and legal service agencies maliciously collude with the company and designate their personnel to issue false capital verification certificates and other documents for the company. If the circumstances are serious, the unit can also become the subject of this crime. The subjective element of this crime must be subjectively intentional, that is, it is determined that the relevant supporting documents provided by the person knowingly contain false content. Negligence does not constitute this crime, but if it does, it should be another crime, such as the crime of major misrepresentation of documents issued by intermediary organization personnel. As for their motives, there are various kinds, some are greedy for money, some are out of respect, some are flattering others, some are infatuated with women, some are asking for others, some are out of revenge, etc. , but regardless of the motive, it does not affect the establishment of this crime.