合规视野下的单位犯罪归责理论重构

Reconstruction of Unit Crime Attribution Theory from the Perspective of Criminal Compliance

我国企业合规改革实践中“既放过企业,又放过自然人”的做法,违背了罪刑法定原则、罪责刑相适应原则以及平等适用刑法原则的要求。这一做法是司法实践在单位犯罪认定中长期存在的将单位与其内部自然人捆绑归责问题的缩影。为解决这一问题,应当在我国自然人刑法框架内构建组织体刑事责任制度,以实现单位与自然人的分离归责。组织体刑事责任可以从两个方面加以认定:客观上,将单位内部自然人在业务范围内实施的不法行为作为单位的客观行为进行考察;主观上,从单位存在形式、政策决定、文化宗旨、合规计划等组织体自身客观要素中推定出单位意志。在组织体责任制度的司法适用中,要修正单位犯罪认定逻辑,建立合规案件分案处理机制。

The practice of “letting both the enterprise and natural persons go” in China's corporate compliance reform violates the principles of legality,the principle of suiting punishment to crime and responsibility,and the principle of equal application in criminal law.This practice is a microcosm of the long-term problem of bundling liability between the unit and its internal natural persons in practice.Therefore,it is necessary to construct a theory of criminal liability of organization within the framework of China's natural person criminal law to achieve separate liability of the unit and natural persons.Objectively,the unlawful acts committed by natural persons within the unit's business scope are examined as objective acts of the unit;subjectively,the intention of the unit is inferred from the objective elements of the organization itself,such as its form of existence,policy decisions,cultural goals,and compliance plans.In the judicial application of the theory of organizational responsibility,the logic of identifying unit crimes should be revised,and a case separation mechanism for compliance cases should be established.