企业犯罪刑事责任论的基础与具体展开

The Foundation and Specific Development of the Theory of Criminal Responsibility for Enterprise Crimes

企业承担刑事责任的基础是认定、处罚企业犯罪的核心问题,对企业刑事责任的不同理解会导致对企业犯罪的刑事防线提前或后移。传统的代位责任论坚持企业替员工受过的归责理念,在违反刑法基本原理的同时也导致刑罚目的落空,不应采纳。企业是具有独立行为和意志的组织实体,通过影响企业员工的行为和意志使其成为企业延伸出来的“手足”和“意识”,故应根据组织体刑事责任论构建企业犯罪的刑事责任基础,将追究企业刑事责任的基础定位在企业自身,从企业的规章制度、文化氛围、宗旨等因素中认定企业犯罪的行为要素和罪责要素,实现企业犯罪与我国犯罪论体系的协调、企业犯罪认定的独立审查以及企业合规不起诉制度的正当性证明。

The basis for enterprises to bear criminal responsibility is the core issue of identifying and punishing corporate crimes.Different understandings of corporate criminal responsibility can lead to the advance or backward shift of the criminal defense line against corporate crimes.The traditional theory of subrogation responsibility adheres to the concept of corporate responsibility for employees,which violates the basic principles of criminal law and also leads to the failure of the purpose of punishment,and should not be adopted.Enterprises are organizational entities with independent behavior and willpower,which influence the behavior and willpower of their employees to become the“limbs”and“consciousness”extended from the enterprise.Therefore,the criminal responsibility foundation for enterprise crimes should be constructed based on the theory of organizational criminal responsibility,and the basis for pursuing criminal responsibility of enterprises should be positioned within the enterprise itself.We should identify the elements of corporate crime behavior and culpability from factors such as the company’s rules,cultural atmosphere,and purpose,and realize the coordination between corporate crime and China’s criminology system,the independent review of the identification of corporate crime,and the justification for the non-prosecution system of corporate compliance.