單位經濟犯罪刑事責任比較研究——以德國、日本和我國刑法理論為視角

A Comparative Research on the Criminal Liability of Unit Economic Crimes - In the View of Criminal Law Theory in Germany, Japan and China

現代各國對單位經濟犯罪普遍採取嚴厲的刑事政策，在經濟刑法中主要表現為加大制裁力度和擴大處罰範圍。不過，嚴厲的單位經濟犯罪刑事政策和以同一視理論為首的個人模式不能滿足遏制單位經濟犯罪的客觀需要。所以，以組織體責任論為代表的組織模式逐漸有力化，並對傳統刑法理論提出了巨大挑戰。為避免個人模式和組織模式各自的不足，應當提倡“統合說”，將其統一地理解為法人處罰的理論基礎的充足形態。以此為前提，吸收單位固有的刑事責任論的長處，支援統合的單位經濟犯罪刑事責任論，推動單位經濟犯罪刑事政策的預防性轉向。單位經濟犯罪刑事責任論的模式切換以及單位經濟犯罪刑事政策的機能轉型，是並行不悖的。

In modern times, various countries generally adopt strict criminal policy on unit economic crimes, which is mainly reflected to increase the intensity of sanctions and expand the scope of punishment in economic criminal law. However, strict criminal policy and individual model with the head of identification principle cannot meet the objective needs to contain the unit economic crimes. Therefore, organizational model in behalf of organizational liability principle is gradually widespread, and presenting a huge challenge to traditional criminal law theory. In order to avoid the defects in two models, integration principle should be advocated, that is seen as adequate form of the basis on punishing legal entity. On the premise, by absorbing the merits on inherent unit criminal liability theory, integrate criminal liability theory of unit economic crimes is more appropriate so as to prompt preventive steering toward criminal policy of unit economic crimes. Overall, mode switching of criminal liability theory of unit economic crimes as well as function transformation of criminal policy of those crimes are actually parallel developments.