改革开放以来,我国民间金融资金迅速累积,已逐渐发展成为民营经济的主要货币资本。伴随着我国民间借贷市场的蓬勃发展,诸如“吴英案”这样的集资诈骗犯罪也时有发生。然而,在集资诈骗罪“非法占有目的”等具体问题的认定上,司法界却有不少争议。笔者在参考各国相关刑法理论的基础上,结合各地司法实践,就如何认定集资诈骗罪中的“非法占有目的”等问题提出自己的观点和建议。 Since the reform and opening up, the rapid accumulation of non-governmental financial funds in our country has gradually developed into the major monetary capital of the private economy. Accompanied by the booming development of China’s private lending market, such fund-raising and fraud crimes as “Wu Ying Case” have also occurred from time to time. However, the judiciary has a lot of controversy over the identification of specific issues such as fund-raising fraud and “purpose of illegal possession”. On the basis of referring to the relevant criminal law theories in various countries and combining with the judicial practices in different places, the author puts forward his own opinions and suggestions on how to identify the purpose of “illegal possession” in the crime of fund-raising and fraud.