随着欧洲一体化的进程 ,其广泛的财政来源以及在资助、津贴、税收、支付和结算等方面面临的犯罪威胁 ,急需刑法加以保护。“保护欧盟经济利益的刑法 (草案 )”的出台 ,标志着欧共体统一刑事立法的趋势 ,它将对欧洲刑法体系的发展产生深远的影响 ,其立法动态和立法模式值得研究。 With the process of European integration, its extensive financial resources as well as the criminal threats it faces in areas such as grants, allowances, taxes, payments and settlements, the criminal law is urgently needed to be protected. The promulgation of the “Criminal Law (Draft) for Protecting the Economic Interests of the EU” marks the trend of the European Union’s unified criminal legislation. It will have far-reaching effects on the development of the criminal law system in Europe. Its legislative dynamics and legislative model are worth studying.