Legal analysis: The objective aspect of the crime of theft from financial institutions is the establishment of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other institutions without the approval of the People's Bank of China. Conduct of Financial Institutions. The object of this crime is the country's financial management system. This crime is a result crime, that is, it must result in the establishment of a commercial bank or other financial institution. The subject of this crime can be a natural person who has reached the age of criminal responsibility and has the ability to be criminally responsible, or it can be an entity. This crime must be subjectively caused by direct intention. Neither indirect intention nor negligence can constitute this crime.

Legal basis: Article 174 of the Criminal Law of the People's Republic of China and the People's Republic of China. Establishing commercial banks, stock exchanges, futures exchanges, and securities companies without the approval of the relevant state authorities. , futures brokerage companies, insurance companies or other financial institutions shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or solely be fined not less than 20,000 yuan but not more than 200,000 yuan; if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years. Imprisonment and a fine of not less than 50,000 yuan but not more than 500,000 yuan. Anyone who forges, alters or transfers the business license or approval document of a commercial bank, stock exchange, futures exchange, securities company, futures brokerage company, insurance company or other financial institution shall be punished in accordance with the provisions of the preceding paragraph. If a unit commits the crime in the preceding two paragraphs, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be punished in accordance with the provisions of the first paragraph.