刑事责任年龄制度的设立意在解决年龄尚小且心智不成熟的未成年人犯罪问题,着重保护其合法权益。《刑法修正案(十一)》在原有刑事责任年龄制度的基础上对最低刑事责任年龄下调,将已满12周岁不满14周岁犯下特定罪行的未成年人纳入刑法制裁范围。刑事责任年龄的下调以未成年人利益最佳为指导原则,并以此为指导在降低刑事责任年龄条款的适用上设置了罪行、结果、情节及程序方面的限制条件。文章在体系解释及立法本意指导下对罪行限制条件进行研究,明确降低刑事责任年龄条款的两种罪指罪行而非具体罪名;从预见可能性及罪行与加重结果之间的关系方面展开对结果的研究,得出行为人承担刑事责任需对加重结果存在预见可能性及行为与结果之间的择一对应关系;从情节恶劣的多重认定因素及核准追诉的报请及行使来分析该条款的情节及程序限制条件。The establishment of the age of criminal responsibility system is intended to solve the crime problem of minors who are still young and immature, and focus on protecting their legitimate rights and interests. On the basis of the original age of criminal responsibility system, the minimum year of criminal responsibility has been lowered, and minors who have committed specific crimes between the ages of 12 and 14 have been included in the scope of criminal law sanctions. The lowering of the age of criminal responsibility takes the best interests of minors as the guiding principle, and sets up the restrictive conditions in terms of crime, result, circumstances and procedures in the application of the lowering of the age of criminal responsibility. Under the guidance of the system interpretation and the legislative intention, the article studies the restriction conditions of the crime, and makes it clear that the two crimes of lowering the age of criminal responsibility are crimes rather than specific charges. The result is