合同诈骗罪属于目的犯,以非法占为目的是合同诈骗罪主观方面的必备要件,正确理解“以非法占有为目的”是正确认定合同诈骗罪的前提,也是区分合同诈骗罪与普通合同纠纷的重要标准,对于区分合同诈骗罪的罪与非罪具有重要的意义。 Contract fraud is the purpose of crime, the purpose of illegal accounting is the subjective aspect of contract fraud essential elements, a correct understanding of the “purpose of illegal possession” is the right to determine the premise of contract fraud, but also the distinction between contract fraud and ordinary The important criterion of contract disputes is of great significance for the distinction between the crime of contract fraud and the crime of non-crime.