金融诈骗罪的客体是复杂客体,包括金融秩序和公私财产所有权。单位实施的信用卡诈骗行为和有价证券诈骗行为如果符合合同诈骗罪的构成要件,我们就可以认定为合同诈骗罪;如果不符合合同诈骗罪的构成要件,我们还可以认定为诈骗罪。金融诈骗罪必须要以“非法占有目的”为主观要件。 The object of financial fraud is the complex object, including the financial order and the ownership of public and private property. Credit card fraud and securities fraud carried out by the unit can be regarded as contract fraud if it is in accordance with the constitution of the contract fraud and we can also be regarded as fraud if it does not meet the requirements of the contract fraud. The crime of financial fraud must take “the purpose of illegal possession” as the subjective element.