论实质单位犯罪问题的立法解释

On Legislative Interpretation of the Substantial Unit Crime

实质单位犯罪问题诸如单位诈骗、单位盗窃等由来已久。对此,我国刑法学界长期争论不休,形成了诸多学说,主要有无罪说和自然人犯罪说两种代表性观点。2014年4月全国人大常委会对《刑法》第30条的解释采取了自然人犯罪说的基本立场,即仅处罚个人。该解释虽然采用了类推解释的方法,但不违背罪刑法定原则。在理论上,它属于不利于被告人的造法性解释,没有溯及力。

The problems about substantial unit crime such as unit fraud and unit theft exist for a long time. The criminal law academic circle in our country has a long- term debate on this and many theories have been produced,among which are two representative views on innocence and crime of natural person. In April 2014 the interpretation for the 30 th Article of the Criminal Law by the Standing Committee of the National People＇s Congress adopted the basic position of natural person crime,namely to punish only the individual. Although the analogy interpretation has been adopted,this interpretation doesn＇t violate the principle of legally prescribed punishment. In theory,it is a law- making interpretation against the defendant,without retrospective effect.