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构成单位犯罪是否要求经单位决定理论上对单位犯罪的构成要件所存在的二要件说与三要件说之争,争点也就集中在构成单位犯罪是否要求经单位决定的问题上。二要件说认为,具备以单位名义实施犯罪和违法所得归单位所有两个特征,即可认定为单位犯罪。三要件说认为,构成单位犯罪,仅要求以单位名义实施犯罪,违法所得归单位所有,不足以同自然人犯罪相区别,单位犯罪还必须要反映单位整体的意志,即经单位集体研究决定或单位负责任人决定。根据三要件说,单位成员私下以单位名义实施犯罪,即使违法所得归单位所有,也不能认定为单位犯罪。这两种并不相容的观点,分别见于2001年1月21日下发的《全国法院审理金融犯罪案件工作座谈会纪要》(以下简称
Whether or not a unit crime requires the unit to decide theoretically the dispute between the two essential elements of the constitutional elements of a unit crime and the three essential elements and the issue of contention will also focus on the issue of whether the unit crime requires the unit’s decision. According to the second element, it is believed that having committed all crimes committed in the name of an entity and all the two features of the illegal gains can be deemed as a unit crime. The three elements that the crime constitutes a unit, requiring only the name of the unit to implement the crime, the illegal proceeds owned by the unit, not enough to distinguish with the crime of natural persons, unit crime must also reflect the will of the unit as a whole, that is determined by the collective research unit or unit Responsible person’s decision. According to the three elements, unit members commit crimes in their own names in private, and even if the illegal proceeds belong to the unit, they can not be regarded as unit crimes. These two incompatible perspectives were respectively found in the “Summary of the Symposium on the Trial of Financial Crimes Cases Held by the Courts of the People’s Republic of China on January 21, 2001 (hereinafter referred to as the”