罪数形态理论一直以来是刑法理论中相对复杂的部分。随着社会经济的快速发展,经济犯罪的行为方式愈加复杂多变。当经济犯罪定罪处罚与罪数理论的选择交叉在一起时,《刑法》的立法规定与司法解释之间出现了混乱和模糊之处,这和经济犯罪罪数形态问题没有形成一定的体系有关。因此,应当在罪数基本理论的基础上,以立法规定为主,解构司法解释中经济犯罪罪数理论的相关问题,结合经济犯罪的类型化行为和刑法规范对经济犯罪罪数形态的处罚,探索经济犯罪罪数理论的初步体系。 The theory of the number of crimes has always been a relatively complicated part of criminal law theory. With the rapid development of social economy, the behavior of economic crime is more complex and changeable. When the conviction and punishments of economic crimes intersect with the choice of crime theory, confusion and ambiguity exist between the legislative provisions of criminal law and judicial interpretation. This is not related to the fact that there is no certain system of the formation of crimes of economic crimes. Therefore, on the basis of the basic theory of the crime, we should take the legislation as the basis and deconstruct the related theory of the theory of the crime of economic crime in the judicial interpretation. Combining with the type-oriented behavior of economic crime and the punishment of the crime crime form of the criminal law, Exploring the Preliminary System of the Crime Theory of Economic Crime.