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问题	谎报安全事故罪怎么认定？
释义	谎报安全事故罪的构成：（一）主观要件：在主观方面表现为故意。（二）主体要件：主体为对安全事故负报告职责的人员。（三）客体要件：侵犯的客体是安全事故监管制度。（四）客观要件：在客观方面表现为在安全事故发生后，负有报告职责的人员谎报事故情况，贻误事故抢救，情节严重的行为。【法律依据】《刑法》第一百三十九条之一在安全事故发生后，负有报告职责的人员不报或者谎报事故情况，贻误事故抢救，情节严重的，处三年以下有期徒刑或者拘役；情节特别严重的，处三年以上七年以下有期徒刑。
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