丢失枪支不报告罪的设立促进了我国枪支管理制度的改进与完善,对于维护我国枪支管理秩序具有重要意义。丢失枪支行为包括枪支被盗、被抢以及被骗等失去了法定枪支的情形。"不及时报告"与"严重后果"之间具有刑法因果关系。民兵可以成为丢失枪支不报告罪的主体,单位应该纳入丢失枪支不报告罪的主体范围。本罪属于故意犯罪。%Setting up of the crime of missing guns without reporting promotes the improvement of gun management system and helps to maintain gun management order in China. Behavior of missing guns includes guns being stolen, robbed or cheated. The criminal law causal relationship exists between "not timely reporting" and "serious consequences" . Militia could be a subject of this crime whereas the unit should be included in the scope of the crime. This crime is an intentional crime.
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