【作者】 侯雪松；

【导师】 周安平；

【作者基本信息】 苏州大学 ， 法律， 2003， 硕士

【摘要】 本文论述了单位犯罪的概念及其特征，提出了新刑法第30条的规定不是给单位犯罪下定义，界定了我国单位犯罪的概念。认为机关应从单位犯罪的主体中剔除，领有营业执照的单位分支机构和私营企业中的有限责任公司应当成为单位犯罪的主体。单位可以成为共同犯罪的主体，单位共同犯罪存在主犯、从犯、胁从犯、教唆犯的可能，犯罪数额应以各自在共同犯罪中参与的达到起刑点的犯罪数额为标准定罪量刑。坚持对单位犯罪处以双罚制，明确规定单位犯罪的刑事附带民事责任，在刑法上为单位犯罪设立专门的资格刑，可以使适用于单位犯罪的刑罚有一个完整的刑罚体系，能够最大限度地实现惩治和预防单位犯罪的目的。更多还原

【Abstract】 This paper expounds the concept of the unit crime in our country as well as its characteristics, states that Article 30 of the new criminal law isn’t the definition of the unit crime and attempts a definition of the unit crime in our country. The author suggests that administrative organs should be rejected from the criminal subject of the unit crime but the branches of the unit which have business license and the limited liability companies among the private enterprises should be the criminal subject of the unit crime. What’s more, the entity unit could be the subject of the joint crime. The joint unit crime may have culprits, accessories, or instigators. Amount in crime which achieves the beingging point of crime joint by every part in the joint crime should be the criterion of indictment and sentence. The author also proposes that besides criminal duty, the unit crime should be punished by civil duty and the criminal law should set up the capabilities specially for the unit crime so that the penalty for the unit crime could have a complete system and we could try our best to prevent and punish the unit crime.更多还原