我国单位犯罪归责模式的转型与重构：以组织责任为视角

The Transformation and Reconstruction of the Accountability Model for Corporate Crimes in China: From the Perspective of Organizational Responsibility

摘要: 单位犯罪是区别于自然人犯罪的一种特殊犯罪形态，是指以单位为主体的犯罪。我国刑法中规定了单位犯罪制度，并采取双罚制，确立了单位和单位成员两个责任主体。在归责模式上，确立了“由单位决策机关集体决策”“为单位谋取利益”的认定模式，体现以单位成员的行为认定单位责任的同一视模式，但其弊端在实践中逐渐显露。“组织责任模式”从企业自身的过错处罚，以企业自身的过失认定单位责任，能够填补传统单位犯罪理论的不足。因此，本文提出，基于现有的理论基础构建符合我国单位犯罪司法实践的二元归责模式，以推动我国单位犯罪理论研究的进一步深入。

Abstract: Corporate crime is a special form of crime that differs from individual crime, referring to crimes committed by organizations as the main entity. In Chinese criminal law, there is a system for corporate crime, adopting a dual-penalty approach that establishes two responsible parties: the organization itself and its members. In terms of attribution, the recognition model of “collective decision-making by the organization’s decision-making body” and “acting for the benefit of the organization” has been established, reflecting a unified model where the actions of members determine the organization’s responsibility. However, its drawbacks have gradually become apparent in practice. The “organizational responsibility model” punishes the enterprise based on its own fault and recognizes organizational responsibility based on the enterprise’s own negligence, which can make up for the shortcomings of traditional corporate crime theory. Therefore, this paper proposes constructing a dual attribution model that matches China’s judicial practice on corporate crime based on the existing theoretical foundation, aiming to further advance research on corporate crime theory in China.