摘要
自改革开放以来,随着商品经济的迅速发展,法人参与经济犯罪活动的问题越来越突出,兼之我国刑法采用"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。应当参考国外关于法人犯罪的立法经验,立足本国国情,研究我国刑法典已经确定的犯罪主体,明确单位犯罪的标准,确定单位犯罪主体的范围,排除机关作为单位犯罪的主体。
In our country, since the reform and opening to the outside world , the problem of units participating in economic criminal activities becomes more and more prominent. In 1997, the crime of unit was stipulated in the criminal law, yet criminal law can not cover every aspect, which causes discussion on the theories and difficulties in judging. By comparative and empirical study, the author makes a detailed statement on the main bodies listed in the crime of unit. On this basis, the author makes a concrete analysis about new units, in accordance with the shortcomings in Chinese penal code and practice, the author gives some ideas and suggestions on perfecting the law.
出处
《河南省政法管理干部学院学报》
2008年第2期86-92,共7页
Journal of Henan Administrative Institute of Politics and Law
