当前,随着我国经济体制改革的不断深入,市场交易的手段进一步得到丰富化,一些新的、更深层次的利益冲突出现在经济交往之中,人民法院在金融案件审理中遇到的新类型疑难复杂案件渐趋增多。如何正确处理这些新类型疑难案件,更好地发挥商事审判的职能作用, At present, with the continuous deepening of China’s economic system reform, the means of market transactions have been further enriched. Some new and deeper conflicts of interest have emerged in economic exchanges. The difficulties encountered by the courts by people’s courts in handling new types of financial cases Complex cases are gradually increasing. How to correctly handle these new types of difficult cases and better exert the functions of commercial trials,