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Ogólnym przedmiotem ochrony przepisów prawa karnego są konstytucyjnie określone stosunki społeczne, a przede wszystkim prawa i wolności podmiotów tych stosunków (dobra prawne). O ile z punktu widzenia funkcji prawa karnego mówimy o przedmiocie ochrony prawno-karnej, to z punktu widzenia treści czynu przestępnego o przedmiocie zamachu. Tak więc pojęcie przedmiotu przestępstwa ma niejako dwie strony: od strony funkcji prawa karnego jest to przedmiot ochrony, od strony treści czynu przestępnego – przedmiot zamachu.

W prawie karnym istnieją przestępstwa o podobnym lub zbliżonym rodzajowo przedmiocie ochrony (zamachu), a konkretny czyn godzi w indywidualnie określone dobro chronione przez prawo. Dlatego też wyróżniamy rodzajowy przedmiot ochrony (zamachu), który jest syntezą norm chroniących analogiczne dobra pod względem rodzajowym (jednorodzajowość dóbr). Natomiast indywidualnym przedmiotem ochrony (zamachu) jest dobro, na które jest skierowany zamach przestępny, a które jest przedmiotem ochrony danego przepisu prawno – karnego. Indywidualne typy przestępstw mogą mieć wszakże nie jeden, lecz kilka przedmiotów ochrony (zamachu). W takim wypadku mówimy o bliższym i dalszym przedmiocie ochrony (zamachu). Kryterium rozróżnienia stanowi to, na jaki przedmiot skierowany jest przede wszystkim zamach przestępny, a nie ocena jego wagi. Przykładowo: bliższym przedmiotem przestępstwa rozboju jest władztwo nad rzeczą (własność), dalszym – zdrowie, wolność jednostki.

Od przedmiotu ochrony (zamachu) należy odróżniać przedmiot wykonawczy, przez który rozumie się materialny substrat przestępnego zamachu.