因背信行为而入罪,刑法中一个典型的罪名即为背信损害上市公司利益罪,其入罪的原因在于主体违背了法定的忠诚义务,损害了上市公司及股东的利益。本罪实行行为表现为行为人违背信任、操纵上市公司牟取利益,并给上市公司造成了重大损失。在司法认定中本文区了分罪与非罪、此罪与为亲友非法牟利罪、国有公司、企业、事业单位人员滥用职权罪的界限。 One of the typical crimes in criminal law is the crime of backdating the interests of listed companies. The reason for the offense is that the subject breaches the statutory obligation of loyalty and damages the interests of listed companies and shareholders. The conduct of this crime shows that the perpetrator violated the trust, manipulated the listed company for profit, and caused heavy losses to the listed company. This article divides the crime and the non-crime in the judicial cognizance. This crime and the crime of illegally making profits for relatives and friends, the crime of abuse of power by state-owned companies, enterprises and public institutions.