论单位犯罪的“单位”与单位人格否认

On the “Unit” of Unit Crime and the Denial of Unit Personality

单位犯罪的"单位"之所以能够成为犯罪主体,是因为其有独立的人格,处罚单位可形成犯罪的抑制与预防功能,以及刑法不得忽视法人实在论的公共政策命题。基于此,应当承认一人公司可以成为犯罪主体。鉴于我国单位犯罪与个人犯罪罪刑标准大多差异悬殊,为防止自然人不当减免刑事责任,在部分场合应当否认单位犯罪人格。单位人格否认的刑法教义学根据是间接正犯理论,即自然人利用无犯罪故意的"工具"单位实施犯罪。单位有无被自然人作为工具加以利用,判断的关键是有无形成独立的意思,判断的资料是单位的财产、业务与人员是否与控制人出现混同,以及有无单位守法文化、是否制定了单位适法计划等。

The reason why the "unit"in unit crime can become the subject of crime is because it has independent personality,the punishment unit can form the suppression and prevention function of crime,and the criminal law cannot ignore the public policy proposition of legal person’s realism. Based on this,it should be admitted that one-man company can be the subject of crime. In view of the disparity in the standard of crimes between unit crimes and individual crimes in China,in order to prevent natural person from improperly reducing criminal responsibility,the criminal personality of units should be denied on some occasions. The basis of the criminal law doctrine of unit personality denial is the theory of indirect principal offense,that is,the natural person uses the "tool",unit without intentional crime. Whether the unit is used by natural person as a tool,the key to judgment is whether or not to form an independent meaning.The information to be judged is whether the unit’s property,business and personnel are confused with the controller,and whether there is a unit-abiding culture or whether the unit legal application plan has been made.