随着市场经济的发展和互联网技术的进步，商业信誉和商品声誉成为企业竞争中的重要无形资产。与之相伴而来的是，损害商誉的违法犯罪行为也随之增多，严重危害了市场竞争秩序和企业健康发展。
通过分析鸿茅药酒案和丽丽娅面包案等典型案例，从中梳理出损害商业信誉、商品声誉罪在司法认定中存在的各种问题，在此基础上对该罪在保护法益、客观要素、入罪标准以及犯罪主体等方面的复杂性和争议点进行系统阐述，创新性地提出了本罪保护法益应从商誉这一单一法益拓展至保护正当竞争市场秩序的复杂法益，并对该罪的行为方式“捏造并散布”进行了深度解析，强调在互联网环境下，“散布”行为的界定应更注重社会危害性，而非单纯的行为形式。在入罪标准认定方面，应合理界定“重大损失”和“其他严重情节”，防止过度或不足的刑法适用。同时，本文指出，犯罪主体的界定应超越具有竞争关系的经营者，扩展至任何通过不正当手段损害他人商誉的个人或单位，强化法律对所有市场参与者的平等保护。

With the development of market economy and the progress of Internet technology, business reputation and commodity reputation have become important intangible assets in enterprise competition. Along with it, the number of illegal and criminal activities that damage reputation has also increased, seriously endangering market competition order and the healthy development of enterprises.
Through the analysis of typical cases such as the Hongmao Drug Wine Case and the Lilia Bread Case, various problems in the judicial determination of the crime of damaging commercial reputation and commodity reputation are sorted out. On this basis, the complexity and controversial points of the crime in terms of protecting legal interests, objective elements, crime criteria, and criminal subjects are systematically expounded. It is creatively proposed that the protection of legal interests of this crime should extend from the single legal interest of goodwill to the complex legal interest of protecting the order of the legitimate competition market, and the behavior of the crime of "fabricating and spreading" is deeply analyzed. It is emphasized that under the environment of Internet, the definition of "spreading" behavior should pay more attention to social harmfulness than simple behavior forms. In terms of determining the criteria for criminalization, "significant losses" and "other serious circumstances" should be reasonably defined to prevent excessive or insufficient application of criminal law. Meanwhile, this article points out that the definition of criminal subjects should go beyond operators with competitive relationships and extend to any individual or unit that damages the reputation of others through unfair means, strengthening the equal protection of all market participants by law.