摘要
公司犯罪是我国单位犯罪的重要类型,是现实中最常见的单位犯罪形式。对公司犯罪下定义,除应当包括公司主体、公司意志和犯罪行为三个基本要素外,还应当包含故意和过失两种罪过形式。公司犯罪有着与自然人犯罪不同的成立条件,判断是否成立公司犯罪,除应当根据刑法总论中关于单位犯罪的概括性规定和分则中关于个罪的犯罪构成规定外,还应当遵循公司犯罪的成立条件。确立公司犯罪的归责根据,应当重视公司独立的犯罪主体地位,从公司制度等方面体现公司犯罪特征的因素以及从刑罚目的出发考察公司犯罪归责根据的正当性和合理性。公司可以实施过失犯罪和某些自然人犯罪。公司过失犯罪具有业务过失和监督管理过失两种形式。判断公司犯罪的责任人员,应当根据身份特征和行为特征两个方面,还要兼顾不同的罪过形式和公司制度来判断。根据公司犯罪的成立要件,单个自然人股东的一人公司因为不符合"公司意志"要件的要求,因此不能将其犯罪行为作为公司犯罪处理,而应当追究相应的自然人的刑事责任;单个法人股东的一人公司,又可分为两种情况:如果该法人为单个自然人股东的一人公司,处理方式同上;如果该法人为一般公司形式,则可能成立公司犯罪。
Corporation crime is an important and common type of the unit crime in China. The concept of corporation crime should include the corporation subject, the corporation will and the corporation action. And the concept should include intentional crime and negligent crime. Whether a corporation＇ s action can be judged as a crime depends on the general provisions in criminal law of China and the specific details about dif- ferent charges. The theory basis of the corporation＇ s culpability should regard corporation as a relatively inde- pendent subject. In addition, different company systems and the expected aim of penalty for company crime are also the essential elements which should be considered. The corporation can commit both intentional crimes and negligent crimes. And the latter include the vocational negligence and the supervision management negligence. What kind of natural person should be held liable for the corporation＇ s crime actions？ That depends on the nat- ural person＇ s status trait and action trait. The ihtentional crime and negligence crime, corporations of different forms also have different natural persons to take criminal responsibility. According to Chinese Company Law, one-man corporation is a kind of new corporation form. If the one-man corporation which has only one natural stockholder commits a crime, the stockholder should take the criminal responsibility instead of the corporation because the one-man corporation has no corporation will. The one-man corporation＇ s crime act is the natural stockholder＇ s crime act actually.
出处
《现代法学》
CSSCI
北大核心
2014年第4期3-14,共12页
Modern Law Science
关键词
公司犯罪
单位犯罪
归责根据
公司过失犯罪
一人公司
corporation crime
unit＇ crime
theoretical basis of corporation
criminal responsibility
cor- poration negligence crime
one-man company
