单位犯罪主体的认定

The Identification of the Subject of Unit Crime

摘要: 国家机关、一人公司、非法组织以及内设机构分支机构等作为新兴代表的社会主体，在对其犯罪主体资格的划定上要更为严谨。首先，国家机关作为国家意志的执行者不会存在犯罪意图，但其国家机关仍属于一种特殊的组织，具有自己的决策团队，应为自己的行为承担法定责任。其次，一人公司作为公司的特殊类型，公司意志与股东意志相互交融，利益也权属一人，无法做到精细化分割，所以，公司意志可以等同于股东意志，视为自然人犯罪。不仅如此，在非法组织中，犯罪集团应与单位犯罪做好区分，对于一个犯罪集团犯数种罪数，应按照主要的犯罪行为定性。犯罪集团的成员或者共同犯罪的行为人，侵害数个法益的，应数罪并罚，做到罪则相适应。最后对于内设机构亦或者分支机构，只有当其具有独立对外资格时，才能认定为单位犯罪。

Abstract: As new representatives of social subjects, such as state organs, companies, illegal organizations and internal branches, the delineation of their criminal subject qualifications should be more rigorous. First of all, as the executor of the will of the state, the state organ does not have criminal intent, but it is still a special organization with its own decision-making team and should bear legal responsibility for its own behavior. Secondly, one-person company is a special type of company, and the will of the company and the will of the shareholder blend with each other, and the interests also belong to one person, which cannot be finely divided. Therefore, the will of the company can be equated with the will of the shareholder and regarded as a crime committed by a natural person. Secondly, in the illegal organization, the criminal group should be distinguished from the unit crime, and the number of crimes committed by a criminal group should be characterized according to the main criminal behavior. If a member of a criminal group or a perpetrator of a joint crime infringes upon several legal interests, he shall be punished for several crimes together, so that the crimes are compatible. Finally, for internal institutions or branches, only when they have independent external qualifications, can they be identified as unit crimes.