浅析一人公司单位犯罪主体资格的认定及司法会计侦查对策  

Identification of Subject Qualification of Unit Crime by the One-person Company and the Possible Solutions for the Department of Judicial Accounting

作　　者：满炫[1] 

机构地区：[1]江苏警官学院,江苏南京210012

出　　处：《河南公安高等专科学校学报》2009年第5期43-45,共3页Journal of Henan Public Security Academy

摘　　要：我国的新《公司法》确认了一人公司的法律地位。在通常情况下,一人公司具有单位犯罪的主体资格。在特殊情况下,应否认一人公司的法人人格,对其所涉犯罪不做单位犯罪处理,而是追究一人公司中的自然人股东的责任。对于一人公司单位犯罪主体资格的认定,司法会计侦查对策是通过勘验财务资料、分析会计资料线索、调查询问等方法查明公司财产、意志和行为是否独立于公司股东个人的财产、意志和行为。In most cases, one-person company has an independent legal personality,which has the subject qualification of unit crime. But the one-person company should be denied of its legal personality and not be convicted of unit crime under special circumstances. In order to decide the subject qualification of the one-person company, the department of judicial accounting can find out the will, property, and behavior of the company, which are separate from those of the shareholders, by carefully examining the financial and accounting data involved.

关 键 词：一人公司 主体资格 司法会计 

分 类 号：DF611[政治法律—刑法学]