当前的保险诈骗犯罪有如下三个特征：第一，保险诈骗犯罪所发生的范围有越来越扩展的趋势。第二，保险诈骗犯罪的社会危害性越来越大。第三，保险诈骗犯罪的手段变得越来越多样化、复杂化。由于保险诈骗罪中的许多问题在理论方面以及实务方面具有研究价值，因此，笔者以中国《刑法》第198条的规定为根据，对保险诈骗罪的实行行为展开研究。 作为诈骗罪的一种情形，保险诈骗罪首先必须符合诈骗罪的基本构造。然而，保险诈骗罪又有不同于诈骗罪之处。第一，就犯罪主体而言，本罪的主体只限于保险合同的当事人，即投保人、被保险人、受益人等。第二，就保护法益而言，保险诈骗罪属于“破坏社会主义市场经济秩序罪”的范畴，它既涉及保险人的财产所有权等个人利益，也涉及国家的保险制度等国家利益。第三，就实行的着手而言，保险诈骗罪的着手大体上可分为两种：第一，投保人在与保险人签订保险合同时，故意地不履行通知义务，实施《刑法》第198条第1款第1项规定的行为并订立合同。第二，投保人与保险人订立合同后，使用各种欺诈手段欺骗保险人并向保险人请求保险金。 就实行着手的认定标准而言，国外刑法理论中存在各种不同的观点。德日刑法理论主要有客观说、主观说、折中说；英美法系刑法理论主要有主观说、接近完成说与最后行为说；中国刑法理论主要有法定行为开始说、索赔说与虚假信息传递说。笔者认为，索赔说的观点最为合理，因为索赔说既符合主客观相统一的原则，也可以解决重复评价的问题。进而，在对故意扩大保险事故、事后投保、重复保险等行为进行分析时，以索赔说为实行着手的认定标准，可以得出最为合理的结论。然而，由于目前保险诈骗犯罪的手段和方式变得越来越多样化、复杂化，《刑法》第198条难以全面有效地处理相关行为。因此，《刑法》第198条还需要进行立法改善，主要包含两个方面：一是对保险诈骗罪的五种行为方式进行修改完善，二是对保险诈骗罪中的最高法定刑进行调整。

The current development of insurance fraud crimes has the following three characteristics: First, the scope of insurance fraud crime has a growing trend. Second, the social harmfulness of insurance fraud is getting higher and higher. Third, the means of insurance fraud crimes have become more diverse and complex. Because many problems in insurance fraud crime still have a research value in theory and practice, therefore, based on the provisions of Article 198 of the Criminal Law, the author studies on the implementation of the crime of insurance fraud and various parts that related to it. Insurance fraud crime must first comply with the basic structure of fraud crime. However, the crime of insurance fraud is to some extent different from the crime of fraud. First of all, the subject of crime of insurance fraud is only limited to the parties of insurance contract, such as Applicant, Insured person, Beneficiary, etc.. Secondly, for the protection of legal interests, the crime of insurance fraud belongs to "the crime of disrupting socialist market economic order" category, and it protects not only the personal interests of the insurer's property rights, but also the national interests of the insurance system. Thirdly, the starting point of perpetrating act in the insurance fraud crime generally can be divided into two types: One is when the applicant signed an insurance contract with the insurer, he deliberately violates the obligation of notification, fabricates the subject of insurance and sign the insurance contract. The other is after the applicant sign an insurance contract with the insurer, he uses a variety of means to deceive the insurer and ask them for insurance payments. For recognizing the standard of the starting point of perpetrating act, different countries have different views. German and Japanese criminal law theories mainly have the objective theory, the subjective theory and the compromise theory. The Criminal law theories of Anglo American law system mainly have the subjective theory, the approximate theory and the test of ‘last act’. The Chinese criminal law theories mainly have the theory of legal behavior initiation, the claim theory and the false information transmission theory. And among them, the author argues that the claim theory is the most reasonable, because it is consistent with the principle of subjective and objective unity, and can solve the problem of repeated evaluation. And then, when analyzing the conducts of deliberately expanding insurance accidents, Ex post insurance, overlapping insurance, an application of the claim theory would be able to draw the most reasonable conclusions. However, nowadays, the situations of insurance fraud crime have become more diverse and complex, the provisions of Article 198 of the Criminal Law cannot solve these kind of acts. Therefore, the author argues that the provisions of Article 198 of the Criminal Law should be modified. The provisions of Article 198 of the Criminal Law should be modified in two areas. One is to revise the five kinds of perpetrating behavior of insurance fraud crime, the other is to rejust its maximum statutory penalty in the crime of insurance fraud.