论文部分内容阅读
单位犯罪是相对于自然人犯罪而言的。自改革开放以来,随着市场经济的迅速发展,法人参与经济犯罪活动越来越多。为此新修订的刑法首次采用了单位犯罪这个外延宽泛的概念,造成理论与实践对单位犯罪主体的认识和理解不统一,导致在理论研究和司法实践中存在一些分歧。文章阐述了单位犯罪主体的基本特征,单位犯罪主体范围的确定以及单位犯罪中怎样认定承担刑事责任的自然人。
Unit crime is relative to the crime of a natural person. Since the reform and opening up, with the rapid development of market economy, more and more legal persons have been involved in economic crimes. For this reason, the newly revised criminal law adopts the concept of extension of unit crime for the first time, resulting in the ununification of theory and practice on the subject of unit crime. As a result, there are some differences in theoretical research and judicial practice. The article expounds the basic characteristics of the unit crime, the determination of the scope of the unit crime and how to identify the natural persons who bear the criminal responsibility in the unit crime.