关于丢失枪支不报罪主观罪过形态,刑法理论界观点各异,司法实务界亦缺乏统一认定标准而各行其事。因此,有必要借鉴、引入客观处罚条件。在我国通说的四要件体系下,应在犯罪客观方面要件中增设“客观处罚条件”一节,以强调其与主观认识的否定性关系;同时,应将“客观处罚条件”概念改称为“客观结果条件”以与我国的犯罪成立体系相融洽。 On the loss of guns do not report the crime of subjective sin over the criminal law theory of different perspectives, the judiciary is also the lack of uniform standards and their own practice. Therefore, it is necessary to learn from the introduction of objective punishment conditions. Under the four-component system that China has said, it is necessary to add “objective conditions of punishment” in the objective elements of crime so as to emphasize its negative relationship with subjective understanding. At the same time, “objective conditions of punishment” The concept was renamed as “objective result ” to get in touch with the crime establishment system in our country.