摘要
单位(法人)犯罪是商品经济发展到一定历史阶段的产物。我国自1988年《海关法》中首开单位犯罪立法之先河，结束了刑法理论界长达多年的关于单位能否成为犯罪主体并承担刑事责任的争论。但在刑法理论和实践中，单位犯罪仍然存在诸多尚未解决的疑难问题，各种形式和内容的争论仍在继续。本文从刑法理论和立法、司法实践的角度对单位犯罪的构成作了相对全面的阐述；对单位犯罪构成理论作了一定研究，并对单位犯罪理论中的有关热点和疑难问题提出了自己的不同见解。
单位犯罪是我国刑法上一类重要的特殊主体的犯罪，伴随着立法和司法实践，单位犯罪的构成理论也日益得到发展。但单位犯罪的主体界定、单位犯罪的罪过形式及认定，一直是刑法学界的重点和难点，本文认为，单位犯罪主体的界定不应背离现行立法，国家机关包括共产党的基层党委、私营企业均可以作为单位犯罪的主体；单位犯罪是单一而非双重主体；单位犯罪的罪过是表现为单位整体意志的整体罪过，不仅有故意，也可有过失；单位犯罪的过失与单位主管人员的玩忽职守应予以区分；单位犯罪的客观行为具有复杂性，既可以有作为，也可以有不作为。
Unit (corporation) offence is a result of commercial economy developing to acertain historical stage. Since the Law of Customs established for the first time the item of unit offence in 1988, China has put an end to the prolonged debate in the theoretical circle of criminal law whether a unit could be a criminal subject and bear a proper penal responsibility. In the theory and practice of criminal laws, however, unit offence still has many difficult problems to be resolved and the debate will continue in all kinds of forms and on different contents. This paper attempts to give a relatively overall statement about unit offence from the view of criminal law theory and practice. It also takes a study to a certainty about the theory of unit offence components and puts forward a different opinion on some commonly cared and difficult problems in the theory of unit offence.
Unit crime involves a special subject in the criminal law of China. With the practice of legislation and judicature, the theory on composing of unit crime has been increasklgly developed. But the limitation of the subject in a unit crime, the forms of offences and their cognizance are still among the focus points and difficulties in the field of criminal law.
This paper argues that the limitation of subject in unit crime can not be divorced from the legislation currently in effect. The subject of a unit crime can be a government organization, a Party committee at a basic level, or a private enterprise. The Unit crime involves a sole subject, not a double one. Unit crimes are always performed in the form of the whole offence of a whole will, not only out of intentions but also defects. And the defects in a unit crime must be distinguished from the neglect of duty of the persons in charge. The objective behavior in a unit crime is of complexity, for it may be performed in two styles: action or omission.
引文
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