单位归责之组织责任论的应用

Application of Organizational Responsibility Theory of Unit Criminal Responsibility

摘要: 要进一步发挥以企业自我组织管理和风险防控为核心的合规计划的激励作用，在于赋予其影响企业刑事责任的法律意义，采组织责任模式可以较好地兼容评价刑事合规计划，从而成为变革我国单位犯罪制度的契机。然而，我国单位犯罪理论和制度存在的缺陷以及单位犯罪认定中面临的困境才是改革我国单位犯罪归责模式的内在动力和根本原因，组织责任模式相对完善的理论体系和制度优势可提供外在助力。应该构建区别于以往的从自然人责任到单位责任的归责路径，致力探求单位承担独立责任的基础所在；其次对单位犯罪仍应当坚持主客观统一的归责模式，且应当在具体规则的构建上不断细化，体现出单位归责独有的特征。

Abstract: To further give play to the incentive role of the compliance plan centered on the enterprise’s self-organization management and risk prevention and control, it is to endow it with legal significance to affect the criminal liability of enterprises. The adoption of the organizational responsibility model can be better compatible with the evaluation of the criminal compliance plan, thus becoming an opportunity to reform the unit crime system in China. However, the defects in the theory and system of unit crime in China and the difficulties faced in the identification of unit crime are the internal motivation and fundamental reasons for reform-ing the imputation model of unit crime in China. The relatively perfect theoretical system and in-stitutional advantages of the organizational responsibility model can provide external assistance. Different from the previous imputation path from personal responsibility to unit responsibility, the organizational responsibility model is committed to exploring the basis for the unit to assume in-dependent responsibility; Secondly, the unit crime should still adhere to the unified subjective and objective imputation mode, and should be constantly refined in the construction of specific rules, reflecting the unique characteristics of unit imputation.