刑法关于犯罪数额的规定较为复杂,不同罪名中数额的具体内涵和表现形式不同,不同种类的数额在定罪量刑上的意义也有所差异。行为人的犯罪指向数额与犯罪实际数额时常发生冲突,事实证明一概将犯罪实际数额作为定罪量刑依据,不免有失公允,有必要对犯罪指向数额的价值予以关注,并恰当应用到司法实践当中,使主客观相统一原则落到实处。 Criminal law on the amount of crime is more complicated provisions, the amount of different charges in the specific content and manifestations of different forms of the amount of conviction sentencing significance. It is proved that the actual amount of crime always takes the actual amount of crime as the basis for the conviction and sentencing, which is unjustly unfair. Therefore, it is necessary to pay attention to the value of the crime-pointing amount and properly apply it to judicial practice. So that the principle of the unity of subjective and objective implementation of the principle.