互联网技术的局限性和交易模式的虚拟化,将给互联网金融信贷带来新的法律风险。窃取他人账户和密码信息、并进而实施冒用行为,将成为金融刑法关注的重点。在“冒用行为”刑事责任的判定上,应当着重分析金融信贷消费法律关系中的刑法要素。在罪名判断上,当“冒用行为”针对的是由第三方金融机构所发行的贷款时,应以贷款诈骗罪定罪量刑。而若此贷款仅为电商自行发行,则“冒用行为”构成诈骗罪。在罪数关系的判断上,当手段行为又涉及非法获取计算机信息系统数据罪、帮助信息网络犯罪活动罪等罪名时,应当结合构成要件的规范功能和牵连犯、想象竞合犯的法律适用原理,确定一罪或数罪的刑事责任归属。 The limitations of Internet technology and the virtualization of trading patterns will bring new legal risks to Internet finance and credit. Theft of other people’s account and password information, and then the implementation of fraudulent acts, will become the focus of financial criminal law. In judging the criminal responsibility of “fraudulent act”, the criminal law elements in the legal relationship of financial credit consumption should be analyzed emphatically. In guilty of judgment, when “fraudulent act” is directed against a loan issued by a third-party financial institution, it should be convicted of the crime of loan fraud. If the loan is issued solely by the e-commerce provider, “fraudulent use” constitutes a fraud. When judging the relationship between the number of crimes, when the means of conduct involves the crime of illegally obtaining the data of computer information systems and assisting the crime of information network crime, we should combine the normative functions of constituent elements with the law applicable principles of implicated and co-accused prisoners , Determine the criminal responsibility of a crime or several crimes attribution.