The accusations in the latest Pentagon report on the Chinese military are "irresponsible and harmful to the mutual trust between the sides, Senior Col. Wang Xinjun, a People's Liberation Army researcher, was quoted by the official Xinhua News Agency as saying.
"The Chinese government and armed forces have never sanctioned hacking activities," said Wang, who is based at the Academy of Military Sciences in Beijing, one of the PLA's main think tanks. The military frequently uses such academics as alternative spokesmen.
The new wording in the report continues an escalating effort by US officials to call out the Chinese on the cyber-attacks and to press for a more open dialogue with Beijing on the problem.
Chinese Foreign Ministry spokeswoman Hu Chunying reiterated that China opposes cyber-attacks as well as "all groundless accusations and hyping" that could harm prospects for cooperation.
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The issue was spotlighted in February with the issuing of a report by US-based cyber-security firm Mandiant that claimed to have traced several years of cyber-attacks against 140 mostly American companies to a Chinese military unit in Shanghai.
Mandiant executives say attacks originating in China have continued since then, with the exception of those from Shanghai-based Unit 61398 that had been highlighted in its earlier report.
China says it's impossible to tell the true origin of cyber-attacks, and accuses hostile forces in the US and elsewhere of blaming China out of prejudice or a desire to put Beijing on the defensive.
"Both China and the US are victims of cybercrimes and should work together to tackle the problems," Xinhua cited Wang as saying.