近年来，未成年人暴力犯罪事件屡屡发生，特别是 14 周岁以下的未成年人恶性犯罪呈高发态势，已引起社会各界对未成年人犯罪问题的广泛关注。在此背景下，《刑法修正案（十一）》对《刑法》第 17 条进行了重要的修改，将最低刑事责任年龄进行了下调。这一改革举措旨在加强对低龄未成年人恶性犯罪的打击力度，回应了社会各界对于此类犯罪应受法律制裁的强烈呼声。然而，由于目前尚未出台针对该条文的司法解释，如何理解和适用这一新规定，在司法实践中可能会面临诸多挑战和困难。因此，如何准确把握立法精神，正确理解和适用这一新修订的条款，是当前需要研究和解决的重要课题。在解读最低刑事责任年龄的规定和依据的基础上，分析了司法适用难题，提出并论证了解决实践难题的认定标准和路径。

Violent crimes committed by minors have occurred repeatedly over the past few years, especially the high incidence of vicious crimes committed by minors under the age of 14, which has aroused widespread concern in all sectors of society. The Criminal Law Amendment (XI) Act decreased the minimum age of criminal responsibility in light of this. This reform measure addresses the strong demand for legal sanctions against such crimes from all societal sectors and attempts to reinforce the response to serious crimes committed by young minors. However, there is currently no judicial interpretation of this article, which could make it difficult for judges to understand and apply this new rule in the course of their work. Thus, it is vital that the current issue of precisely understanding and applying the legislative spirit as well as this newly revised section be addressed and resolved. On the basis of interpreting the provisions and rationale for the minimum age of criminal responsibility, it analyses the difficulties of judicial application, and proposes and argues for identification criteria and paths to resolve the practical difficulties.