當代中國公司犯罪爭議問題研討

Several Issues about Corporation Crime in Contemporary China

公司犯罪是我國單位犯罪的重要類型，是現實中最常見的單位犯罪形式。對公司犯罪下定義，除應當包括公司主體、公司意志和犯罪行為三個基本要素外，還應當包含故意和過失兩種罪過形式。公司犯罪有著與自然人犯罪不同的成立條件，判斷是否成立公司犯罪，除應當根據刑法總論中關於單位犯罪的概括性規定和分則中關於個罪的犯罪構成規定外，還應當遵循公司犯罪的成立條件。確立公司犯罪的歸責根據，應當重視公司獨立的犯罪主體地位，從公司制度等方面體現公司犯罪特徵的因素以及從刑罰目的出發考察公司犯罪歸責根據的正當性和合理性。公司可以實施過失犯罪和某些自然人犯罪。公司過失犯罪具有業務過失和監督管理過失兩種形式。判斷公司犯罪的責任人員，應當根據身份特徵和行為特徵兩個方面，還要兼顧不同的罪過形式和公司制度來判斷。根據公司犯罪的成立要件，單個自然人股東的一人公司因為不符合“公司意志”要件的要求，因此不能將其 犯罪行為作為公司犯罪處理，而應當追究相應的自然人的刑事責任；單個法人股東的一人公司，又可分為兩種情況：如果該法人為單個自然人股東的一人公司，處理方式同上；如果該法人為一般公司形式，則可能成立公司犯罪。

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 different charges. The theory basis of the corporation's culpability should regard corporation as a relatively independent 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 natural person's status trait and action trait. The intentional 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.