《刑法修正案(八)》将恶意欠薪行为正式列入为犯罪。这一立法举措对于保护劳动者基本劳动权益,缓解当前突出的劳资纠纷矛盾,构建和谐、稳定的社会主义市场经济秩序都具有根本性的作用。因此,对恶意欠薪罪的立法背景、犯罪概念、犯罪构成、司法认定以及针对现行法条和即将颁布的司法解释加以研究和思考,不仅具有重要的理论意义,而且也具有重要的司法指导价值。 The Amendment to the Criminal Law (8) formally criminalizes unlawful wage arrears. This legislative measure plays a fundamental role in protecting workers’ basic labor rights and interests, alleviating the current prominent conflicts over labor disputes and building a harmonious and stable socialist market economic order. Therefore, to study and think about the legislative background, the concept of crime, the constitution of crime, the judicial determination and the current legal provisions and forthcoming judicial interpretations are not only of important theoretical significance, but also have important value of judicial guidance.