Abstract: The amount of the crime in information network crimes can indicate the degree of social harm caused by the crime, and there are difficulties in proving the amount of the crime. The rule of presumption of account funds is a rebuttable presumption based on the fact that the use of the account is established on the basis of the facts, which plays a triple role of simplifying the proof, controlling the crime and justifying the feasibility of the crime, not only ensuring the reliability of the conclusion, but also meeting the needs of reality. However, unreasonable presumptions may also jeopardize the safety of account funds and affect the security of market transactions. Currently, the presumption of account funds is based on a broad set of facts, the“may”mode may cause abuse of discretion, the“reasonable explanation”triggers the discussion of the distribution of the burden of proof, the defendant’s defense has a low rate of success and the presumption process is not fully justified. In order to ensure the proper application of the presumptive rule of account funds and to promote the realization of its independent value, the nature of the presumptive rule of account funds should be clarified, the regulation of the“may”mode should be strengthened, and the prerequisites and conditions for the application of the basic facts should be clarified. Procuratorial organs should provide evidence of the illegal use of the account in question and scientifically set the applicable range, assuming the burden of proving all the facts to be proved. At the same time, it should clarify the defendant’s responsibility to raise doubts, focus on the presumption process, strengthen procedural safeguards and insist on the degree of proof and standard of proof beyond reasonable doubt.

Key words: information network crime, presumption of account funding, amount of crime, conviction and sentence