一人公司单位犯罪主体资格的否认  

Negation of Single-person Company as Subject of Unit Crime

作　　者：刘伟[1] 

机构地区：[1]南京大学法学院

出　　处：《环球法律评论》2007年第5期68-77,共10页Global Law Review

摘　　要：在刑法领域,按照既有的单位犯罪认定逻辑即以是否具有法人资格来确认单位犯罪主体资格,无疑新《公司法》的一人公司具备单位犯罪主体资格。然而在此逻辑推导下,一人公司却无法具备单位犯罪的主体资格。这样的逻辑悖论根源于对既有单位犯罪认定标准的误读,即将刑法单位犯罪主体资格的界定建立在民商法法人人格理论的基础之上,而一人公司本身就是对民商法法人人格理论的颠覆。刑法上惩罚单位犯罪并非完全等同于民法上的单位,我们无需用法人的条件来衡量单位犯罪的主体资格。在一人公司单位犯罪主体资格的把握上仍应坚持单位犯罪认定的实质标准,从单位的整体意志、单位利益的归属及惩罚单位犯罪的目的等方面出发,准确做到对一人公司"单位犯罪主体的否定",追究相关自然人的刑事责任。According to the criterion for determination of unit crime under the current criminal law, namely whether a unit is a legal person, a single-person company provided for in the new Corporation Law is apparently qualified as the subject of unit crimes. However, this conclusion is based on a misunderstanding of the existing criterion, namely, taking the personality of corporation in commercial law as the basis for defining the subject qualification of unit crime in criminal law, while the concept of single-person company has overthrown the theory of legal personality in commercial law. The unit as the subject of crime under the criminal law is different from the unit under commercial law and it is not appropriate to determine the qualification of the subject of crime according to the criterion of legal personality. Therefore, in the determination of unit crime, we should adhere to the substantive criterion of the crime and take the overall will and the interest of the unit as well as the objective to be achieved by the punishment of the crime as the starting point so as to negate single-person company as the subject of unit crime and directly punish the natural person who commits the crime behind the unit.

关 键 词：一人公司 法人人格 单位犯罪 实质标准 

分 类 号：D922.291.91[政治法律—经济法学] D924.1[政治法律—法学]