合规视野下单位刑事责任论的探讨

Discussion on the Theory of Criminal Responsibility of Units in the View of Compliance

摘要: 在时代的推进下，我国公司企业的数量越来越多，但是近些年间，公司企业涉及的单位犯罪案件也在与日俱增。但由于我国缺乏完善的单位犯罪归责制度，以至于很多涉及单位案件的犯罪很难妥善解决。近期，在企业合规制度的推进下，我们不难发现组织体刑事责任论与企业合规制度的核心思想不谋而合，企业合规制度的构建和组织体刑事责任论都注重于单位内部机制的构建，把单位是否存在合理的预防机制以及犯罪结果是否与企业内部机制有关作为入罪与出罪的判断标准。对于单位犯罪的定义，应当加入犯罪的主客观要素，防止单位犯罪定义仅是宣言性的条款。同时，为缓和单位犯罪较自然人犯罪处罚不公的问题，建议增设单位处罚中引入资格刑，并统一单位与自然人的入罪标准。

Abstract: With the advancement of The Times, the number of companies and enterprises in China is in-creasing, but in recent years, companies and enterprises involved in unit crime cases are also in-creasing. But because our country lacks perfect unit crime imputation system, many crimes in-volving unit cases are difficult to solve properly. Recently, with the promotion of corporate com-pliance system, it is not difficult to find that the theory of organizational criminal responsibility coincides with the core idea of corporate compliance system. Both the construction of corporate compliance system and the theory of organizational criminal responsibility focus on the construction of internal mechanism of the unit. Whether the unit has a reasonable prevention mechanism and whether the crime result is related to the internal mechanism of the enterprise are regarded as the judgment standards of incrimination and incrimination. For the definition of unit crime, subjective and objective elements of crime should be added to prevent the definition of unit crime from being only a declarative clause. At the same time, in order to alleviate the problem of unfair punishment of unit crime compared with natural person crime, it is suggested to introduce qualification penalty in unit punishment, and unify the incriminating standard of unit and natural person.