非法吸收公众存款罪单位犯罪认定的困境与对策

The Dilemma and Way out of the Determination of Unit Crime of Illegal Public Deposit Absorption

非法吸收公众存款犯罪由于资金流动复杂,其单位犯罪的认定面临个人意志与单位意志难以区分的问题。在单位犯罪认定标准上,相比于“体现单位意志”,“为单位谋取利益”发挥着实质作用。在非法吸收公众存款罪的司法认定中,是否“以单位名义借款”和“成立公司从事犯罪活动”不具有实质的定罪功能,“借款是否用于公司经营”应当是单位犯罪认定的核心要素。

Due to the complex flow of funds,the determination of the crime of illegal public deposit is faced with the problem that the will of the individual and the will of the unit cross each other and are difficult to distinguish.Although"embodying the will of the unit"has been recognized by the legislature and judicial practice,in practice,the presumption of the will of the unit still needs to be based on the standard of"seeking benefits for the unit",which plays a substantial role in the determination of unit crimes.In the judicial system of the crime of illegal public deposits,the court of law of the judicial determination of the crime of illegal absorption of public deposits,whether"borrowing in the name of the unit"and"setting up a company to engage in criminal activities"do not have the substantive function of conviction,"whether the loan is used for the company's operation should be the core element for the determination of unit crime.