非法吸收公众存款罪是非法集资类犯罪案件中较为常见的一种犯罪,本文从其概念、危害性入手,对在理论中存在较多争议的几个问题进行了剖析,其中包括银行等金融机构能否成为犯罪主体的问题,以及对于已返还犯罪嫌疑人的本金犯罪金额的计算问题,在此基础上,进一步提出了非法吸收公众存款等集资诈骗类犯罪的防范问题,以期为进一步打击此类涉众涉稳犯罪提供理论参考。 The crime of illegally collecting public deposits is one of the more common crimes in illegal fund-raising cases. Starting with its concept and danger, this article analyzes several issues that are more controversial in theory, including financial institutions such as banks The problem of whether it can become the subject of crime and the calculation of the amount of the principal crime returned to the suspect, on the basis of which, the article puts forward further the prevention of crimes such as the illegal absorption of public deposits and other frauds, in order to further combat this This paper provides a theoretical reference for the involvement of people involved in crime.