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作 者:何叶颖[1]
出 处:《黑龙江省政法管理干部学院学报》2010年第6期94-96,共3页Journal of Heilongjiang Administrative Cadre College of Politics and Law
摘 要:走私犯罪是法定犯罪,以违反海关法律法规为前提,故具有很强的海关专业特征,而单位走私犯罪主体为单位,进一步增加了理论研究和司法认定的困难。故根据单位走私犯罪的特征及相关立法规定,深入研究我国单位走私犯罪诉讼程序中诉讼主体和诉讼代表人制度,以及单位走私犯罪诉讼代表人的确定问题,对我国单位犯罪刑事诉讼的理论研究及司法实践都有重大意义。Smuggling is a statutory crime on the premise of violating the customs laws and regulations.Therefore,it has strong professional characteristics of customs.The subject of the unit crime of smuggling is a unit,which further increases the difficulties of theoretical research and judicial determination.Hence,it will be really meaningful to the theoretical research and judicial practice of the unit crime of smuggling in China if the research in the systems of litigation subject and litigation representative of it is conducted.This article,in accordance with the characteristics and related legislation of the unit crime of smuggling,tries to systematically analyze the issues of the status and determination of litigation subject and the determination of litigation representative in the unit crime of smuggling,from both the practical and theoretical perspectives.
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