Legal subjectivity:

The conditions for filing a case for the crime of forging financial instruments are: 1. Forging or altering money orders, promissory notes, checks, or forging or altering entrusted collection vouchers or remittance vouchers , bank deposit certificates and other bank settlement vouchers, or forging or altering letters of credit or accompanying documents and documents, with a total face value of more than 10,000 yuan or a number of more than ten; 2. Forging more than one credit card, or forging blank credit cards More than ten sheets. Legal objectivity:

Object requirements The object of this crime is the country’s financial note management system. Financial notes are the product of commodity exchange and credit activities. They are of great significance for accelerating capital turnover and improving the efficiency of social capital use; conducting commodity transactions in a timely manner and promoting commodity circulation; settling claims and debts in a timely manner, saving circulation costs and regulating commercial credit. With the rapid economic development after my country's reform and opening up, financial instruments have gradually become more and more widely used in commodity transactions, cleaning claims and debts, etc. Financial instruments have become an increasingly important credit payment or settlement tool in my country's economic life. As financial documents become more and more important in economic life, illegal and criminal activities of forging and altering financial documents have also begun to breed and spread. This kind of criminal behavior not only damages the legitimate rights and interests of the parties concerned, but also affects the credibility of financial instruments, undermines the country's financial instrument management system, and hinders the healthy and orderly development of the economy. Therefore, this law separately defines this behavior as a crime and punishes it. Objective elements: The objective aspect of this crime is the act of forging and altering various financial instruments. The so-called counterfeiting of financial instruments refers to the act of impersonating another person or making a financial instrument in the name of another person who does not have the right to produce financial instruments; the so-called altering of financial instruments refers to the act of changing the contents of another person's valid financial instrument without authorization. Both forging and altering financial instruments result in “fake financial instruments”, but forgery is a complete act of fraud, while alteration is based on real financial instruments. The altered financial instruments do not completely negate the original validity. ingredients. Therefore, relatively speaking, forging financial instruments is more harmful than altering financial instruments, and the former may cause greater losses to the victim. Objectively, this crime can be constituted by the following acts: 1. Forging or altering bills of exchange, promissory notes, and checks. The so-called counterfeiting refers to the act of illegally manufacturing money orders, cashier's checks, and checks by imitating the form, pattern, color, and format of real money orders, cashier's checks, and checks through printing, copying, rubbing, drawing, and other production methods. The so-called alteration refers to the act of illegally changing the main content of the bill by splicing, filling, covering, altering, etc. on the basis of a real bill of exchange, cashier's check, check or using a real bill as the basic material. . Such as changing the name of the drawer, name of the bearer, amount, validity period, etc. The so-called bill of exchange refers to a bill issued by the drawee, entrusting the payee to unconditionally pay a determined amount to the payee or holder at sight or on a specified date. Bills of exchange are divided into bank drafts and commercial bills. The so-called promissory note refers to a note issued by the drawer, who promises to unconditionally pay a determined amount to the payee or holder when the note is presented. The promissory note mentioned here only refers to a bank cashier's check. The so-called check refers to a bill issued by the drawer, and a bank or other financial institution entrusted with the check deposit business unconditionally pays a determined amount to the payee or holder when the check is presented. 2. Forging or altering entrusted collection vouchers, remittance vouchers, bank deposit certificates and other bank settlement vouchers. The so-called forgery refers to the illegal printing of entrusted collection vouchers, remittance vouchers, bank deposit slips and other bank settlement vouchers without the approval of the relevant state authorities. The so-called alteration means that the perpetrator illegally changes the main contents of the bank settlement voucher through splicing, filling, alteration and other means on the basis of the real and legal bank settlement voucher or using the real bank settlement voucher as the basic material. behavior. The so-called entrusted collection voucher refers to the voucher and certificate filled out by the payee when entrusting the bank to collect the payment from the payer. There are two types of transfers: mailing and telegram. The so-called remittance voucher refers to the voucher and certificate filled in by the remitter when he entrusts the bank to remit the money to the overseas payee. The so-called bank deposit certificate refers to a deposit certificate issued by a depositor that contains the account name, account number, deposit amount, deposit period, deposit date, maturity date, interest rate, etc. when the depositor submits the deposit to the bank and opens an account. 3. Forging or altering the letter of credit or the accompanying documents and documents.

The so-called forgery refers to the act of creating a false letter of credit by imitating the model and content of the letter of credit by describing, copying, printing, etc., or the act of issuing a false letter of credit by fabricating or impersonating the name of a financial institution. Forgery of letters of credit is mainly when the perpetrator forges letters of credit by fabricating a false letter of credit from a non-existent bank or issuing a false letter of credit in the name of an influential bank. The so-called alteration refers to the act by which the actor changes the content and main terms of the original letter of credit by altering, cutting and pasting, and filling in the original letter of credit to make it a false letter of credit. Forgery or alteration of accompanying documents and documents refers to the behavior of an actor who forges or alters bills of lading and other documents that must be accompanied by a letter of credit when using a letter of credit. The so-called letter of credit refers to an agreement that the issuing bank issues to the beneficiary based on the request of the importer as the applicant for the issuance of the certificate. After the beneficiary meets the agreed conditions, it can guarantee payment by the issuing bank or the paying bank. Proof of guaranteed payment of the amount. The so-called accompanying documents mainly include transportation documents, commercial invoices, and insurance documents. Transport documents refer to documents indicating that the carrier has loaded or shipped the goods or accepted supervision, including ocean bills of lading, air waybills, railway waybills, etc. Insurance documents are documents related to cargo transportation insurance. Since goods in international trade are transported over long distances and for a long time, in order to avoid losses due to long-distance transportation or unexpected situations, people with insurable interests in goods mostly insure the goods to transfer the resulting losses. A commercial invoice is a comprehensive list of goods prices issued by the seller to the buyer. In the commercial invoice, the seller must make an objective and comprehensive description of the transaction, because the commercial invoice is not only a certificate proving that the seller has fulfilled the contract, but also the basis for the customs to implement the import and export management of goods and the basis for the buyer to accept the goods. In addition to the above-mentioned documents, letters of credit sometimes need to be accompanied by other documents, such as consular invoices, customs invoices, export licenses, certificates of origin, etc. 4. Counterfeit credit cards. The behavior of counterfeiting credit cards mainly manifests itself in two situations. One is illegally manufacturing credit cards, that is, making credit cards by imitating the texture, pattern, section, pattern and magnetic stripe password of credit cards; the other is forging on the basis of real cards, that is, the credit cards themselves It is produced legally, but has not been issued by a bank or credit card issuer for official use by users, that is, the user's account number or name is not printed on the credit card, and certain passwords and other information are not entered on the magnetic strip. The perpetrator will This blank credit card is then "processed" to make it look like a credit card that has been issued to the user. A credit card refers to a credit voucher issued by a bank or credit card company to a user for purchasing goods, obtaining services, or withdrawing cash. Subject Requirements The subject of this crime is a general subject. Any natural person who has reached the age of criminal responsibility and has the ability to be criminally responsible can constitute the subject of this crime. According to the provisions of paragraph 2 of this article, units may also constitute the subject of this crime. Subjective elements The subjective aspect of this crime can only be constituted intentionally. If the perpetrator mistakenly fills in the contents of the ticket due to negligence, although he must bear corresponding civil liability, he cannot be held criminally liable. Even if the perpetrator makes a mistake in filling out the ticket and then uses it intentionally, he can only be held criminally responsible for other crimes such as financial bill fraud, and cannot be punished for this crime. This article does not require that the perpetrator must have a certain purpose to constitute this crime. In the past, it was usually theoretically explained that counterfeiting securities should have a profit-making purpose in order to constitute a crime. Therefore, this crime should also have a profit-making purpose; some people think that this crime should be exercised Purpose can be formed. We believe that since this article does not stipulate that this crime must have a certain purpose as a subjective element, then as long as the perpetrator forges or alters financial instruments intentionally, it will constitute a crime in principle, and there is no need to further explore the perpetrator. Does it have any purpose. This is also the legislative intention of this article. As for those who really have neither profit-making nor exercise purposes, but purely for personal interests and other reasons to forge or alter financial instruments for self-appreciation and collection without letting them circulate, it can be regarded as the circumstances are obvious and minor and the harm is not serious and not considered constitute a crime.