由“吴英案”引发的集资诈骗罪罪刑认定问题,是日前法学界的热门问题之一。就集资诈骗罪的法律适用,无疑需要紧扣该罪的主观构成要件——“以非法占有为目的”。本文在讨论此要件内涵的基础上对在司法实践中应该如何认定该要件展开了探究。尤其对“吴英案”中此要件认定的疑难点提出了自己的判断,本文认为,吴英并没有非法占有的目的,故吴英并不构成集资诈骗罪,更罪不至死。 It is one of the hot issues in jurisprudence recently that the issue of the identification of crimes and punishments for raising funds and frauds triggered by the “Wu Ying Case”. The law applicable to the crime of fund-raising and fraud should undoubtedly be closely linked to the subjective constitutional elements of the crime - “for the purpose of illegal possession ”. On the basis of discussing the connotation of this element, this article explores how to identify this element in judicial practice. Especially for the “Wu Ying case” in the identification of this difficult point put forward their own judgments, this article believes that Wu Ying does not have the purpose of illegal possession, so Wu Ying does not constitute fund-raising fraud, but not to death.