单位犯罪的归责模式可发展路径探析

Analysis on the Developable Path of the Imputation Mode of Unit Crime

摘要: 在风险社会的大背景下，单位作为社会进步与经济主体的多元化而产生的新型犯罪主体逐步走入刑事规制的视域当中。自2020年我国企业合规改革实践的逐步试点后，发现存在着一系列的问题导致刑事合规被叫停反省，甚至出现废止单位犯罪的论调。归根结底是在单位犯罪中长期存在的将单位与其内部自然人捆绑归责的现象，导致对单位犯罪没有一个清晰的归责路径。基于分析我国刑事合规难以推进，探寻我国当前自然人刑法框架内构建可实现的单位犯罪归责模式，以实现单位与自然人的分离，为后续对单位犯罪的规制提供一定帮助。

Abstract: Under the background of risk society, the unit, as a new type of criminal subject arising from social progress and diversification of economic subjects, has gradually entered the field of criminal regulation. Since the gradual pilot reform of corporate compliance in China in 2020, it has been found that a series of problems have led to the suspension of criminal compliance and even the argument of abolishing unit crime. In the final analysis, it is the long-standing phenomenon of tying the unit with its internal natural persons, which leads to the lack of a clear path of imputation for the unit crime. Based on the analysis of the difficulty in promoting criminal compliance in China, this paper explores the construction of a realizable imputation model of unit crime within the framework of the current criminal law of natural persons in China, so as to realize the separation of units from natural persons and provide some help for the subsequent regulation of unit crime.