国内刑法中伪造组织登记和证券权利登记的规定

Andrey V. Korpusov
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摘要

本文论述了关于法人实体和证券会计登记信息失真责任的国内刑事立法(《俄罗斯联邦刑法典》第 1701 条)的起源。本专题之所以具有现实意义,是因为在所指出的侵占行为领域缺乏科学研究。主要任务是寻找和研究确保上述信息可靠性的刑事法律规范。根据形式-法律和历史-法律研究方法得出的结论是,革命前没有必要的刑事法律规范,在保护证券所有者登记册可靠性方面存在空白,直到 2010 年才得到填补。自苏维埃时期实行组织登记以来,为此目的提交不准确信息首次被视为犯罪(1922 年《苏维埃联邦社会主义共和国刑法典》第 90 条、第 226b 条,《苏维埃联邦社会主义共和国刑法典》第 187 条)。1926 年《俄罗斯联邦刑法典》第 187 条)。现阶段的《俄罗斯联邦刑法典》最初仅禁止提交虚假或歪曲信息,防止在《国家法人实体统一登记册》中虚假登记企业实体(第171条第1部分),自2010年年中(2018年新增)至今,证券市场会计系统信息和国内所有法人实体登记数据的可靠性已被纳入刑法保护范围,以防止伪造和歪曲(第1701条)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Falsification of registration of organizations and registration of rights to securities in domestic criminal law
The article deals with the genesis of domestic criminal legislation on liability for distortion of accounting register information about legal entities and securities (Art. 1701 of the Criminal Code of the Russian Federation). The relevance of the topic is due to the lack of scientific research in the field of the noted encroachment. The main task is to search for and study criminal-legal norms ensuring the reliability of the mentioned information. Based on formal-legal and historical-legal methods of research it is concluded that the required criminal-legal norms in the pre-revolutionary period were absent, and there was a gap in the part of protection of the reliability of the register of securities owners, which was not filled until 2010. For the first time since the introduction of the registration of organizations in the Soviet period the submission of inaccurate information for this purpose was considered a crime (Art. 90, 226b of the Criminal Code of the RSFSR of 1922, Art. 187 of the Criminal Code of the RSFSR of 1926). At the present stage of the Criminal Code of the Russian Federation initially prohibited only the submission of false or distorted information, preventing fictitious registration in the Unified State Register of Legal Entities of business entities (part 1 of Art. 171), and only since the middle of 2010 (with an addition in 2018) and to this day the reliability of information of the accounting system of the securities market and registration data on all legal entities in the country has been put under the protection of the criminal law against falsification and distortion (Art.1701).
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