伪造货币罪的客体是货币的发行权和货币的公共信用。客观方面本罪需以仿照真货币为前提,此亦划分与变造货币罪的根本区别界限,假币逼真度高低并不影响本罪构成。主观方面本罪应以行使或者意图流通为目的。本文逐一梳理了司法实践中伪造境外货币、真伪拼凑货币、贵金属纪念币、退出流通的货币、货币样板等特殊犯罪形态的处理方式,并对数额认定、罪名确定、有无未遂、量刑标准、诉讼实务等法律适用问题进行了探讨。 The object of the crime of forging money is the public credit of currency and money. The objective aspects of this crime need to imitate the true currency as a prerequisite, which also divides and transform the basic distinction between crime of money crime, counterfeit currency level does not affect the composition of this crime. Subjective aspects of this crime should be exercised or intended for circulation purposes. This article combs the ways of handling special forms of crime such as counterfeiting overseas currency, authentic and counterfeit currency, precious metal commemorative coins, withdrawing currency from circulation, currency model and so on in judicial practice, and examines the methods of determining the amount of crimes, determining the guilty charges, Litigation practice and other legal issues were discussed.