单位实施的贷款诈骗罪的刑事责任认定

Identification of the Criminal Responsibility of the Crime of Loan Fraud Perpetrated by the Entity

我国单位犯罪立法理论根基不深,导致实践中出现的由单位实施的非单位犯罪现象如贷款诈骗罪的刑事责任应当如何认定,颇为困难。为此,先后有司法解释和立法解释作出规定,但彼此间多次发生冲突。通过运用自然犯、法定犯理论,单位犯罪复合主体理论,犯罪事实支配理论等进行解读,对其是否符合罪刑法定原则当作肯定。为解决冲突,综合考虑则应当废除之前的司法解释,适用新的立法解释对单位中实施贷款诈骗行为的自然人追究相应的刑事责任。

The theoretical foundation of Chinese criminal law legislation about entity crime is not deep enough, which makes it rather difficult to adjudicate the criminal responsibility of the non-entity crime actually implemented by the entity, such as the crime of loan fraud. In order to solve this problem, there have been several judicial interpretations and legislative interpretation, although a number of conflicts exist between them. By using the theory of natural and statutory crime, compound subject of entity crime, Tatherrschaftslehre and so on, it is certain that they are in accordance with the principle of nullum crimen sine lege. In order to resolve the conflicts in the crime of loan fraud, after the comprehensive consideration, the previous judicial interpretation shall be abolished and the new legislative interpretation shall be applied to prosecute the natural persons for the corresponding criminal responsibility.