誣告罪在中國傳統法制史上淵源悠久，統治者為防百姓濫訴而處以嚴厲刑罰，清末變法修律，刑法典中傳統法治幾乎蕩然無存，誣告罪卻被保留下來。近來，隨著社會風氣的變遷，誣告濫訴情況仍然明顯，我國憲法雖明文保障人民訴訟權，但也保障每個人的名譽權和人格權。本文探討刑法誣告罪之保護法益、構成要件，研究實務在適用此罪名時遇到的困難，認為今後在立法論及執法論上對其構成要件之設計與解釋，宜採較寬鬆態度，並且可從刑事訴訟上去設計、減少或防止濫訴。最後，本文將雙管齊下，提出刑事實體法和程序法的修法政策建議，希望能對實務在審判上產生一定的效益。

Malicious Accusation keep remaining over thousands of years in Chinese legal history. The emperor inflict severe punishments in order to prevent people from malicious accuse. In the late Qing legislative reforms, the tradition law has huge changes, however the Malicious Accusation has a little changes. With the social environment changes, malicious accusations seem appear more serious. Although the Constitution protect people's right to sue, however the defendant's reputation also need to be protected. This article will discuss the elements of Malicious Accusation, legal interests, analyze the difficulties that the court facing this crime. In addition, the government can revise the Code of Criminal Procedure to reduce and prevent the Malicious Accusation. In the end, this article will suggest some legislative revisions both on Criminal Code and Code of Criminal Procedure. Hoping that it can help the court on dealing with this crime.