In judicial practice and theoretical study,there are many controversies and difficulties about crime of financial certificate fraud.

From nonexistence to existence, dependent crime to independent, The crime of financial certificate fraud is supposed to be a crime by means of false settlement certificate of a bank, which includes two kinds:legal and abstract.

Following points should be emphasized in investigation of defrauding crime related to bill,finding out the route of funds transaction,evaluating the possibility of bank clerk participating in defrauding,searching and scouting the suspect,tracing the funds of being cheated,collecting evidence of crime,incorporating the similar cases,digging up the other cases.

Financial deception crimes are composed with financial fraudulence crimes and the crimes of false representation.

From the perspective of extension of concept,the financial deception crimes can be divided into financial fraudulence crimes and the crimes of false representation.

Rencently,many financial fraud offenses appear in all over the world including China,the loss is increasing.

In the crimes of contract swinding & financial fraud, the core is "aiming to illegal possession".

The crime of financial fraud not only destroys the financial management order of the state, but also violates the property title.