企业合规视域下单位犯罪的刑事责任根据、形态结构及立法修正  

The Foundation of Criminal Responsibility, MorphologicalStructure and Legislative Amendment of Unit Crime inthe Perspective of Enterprise Compliance

作　　者：谢治东[1] XIE Zhidong(School of Law,Zhejiang Gongshang University,Hangzhou,Zhejiang,China,310018)

机构地区：[1]浙江工商大学法学院,浙江杭州310018

出　　处：《贵州大学学报（社会科学版）》2023年第3期34-43,共10页Journal of Guizhou University(Social Sciences)

基　　金：国家社会科学基金青年项目“数字时代支付结算犯罪认定模式转型研究”(22CFX014)。

摘　　要：单位刑事责任根据从代理人责任转嫁论向组织体责任论的现代转型,使企业刑事合规的生成及发展具有立论基础。在单位犯罪形态结构的认知上,要纠正传统的单位一元主体论,单位构成犯罪是责任人承担刑事责任前提的立场,提倡单位和责任人二元主体论,单位和责任人分离入罪、分离出罪、分离追诉的认知模式。据此,本文建议对单位犯罪立法予以修改,总则增设单位犯罪成立条件,确立责任人的独立主体资格,明确对责任人按自然人犯罪追究刑事责任的原则,分则全部删除责任人具体刑事责任条款。同时,增设单位的刑罚种类和刑罚制度,以及单位事前合规出罪和事后合规从宽处罚条款。The foundation of unit criminal responsibility shifts from the theory of agent responsibility to the modern theory of organizational responsibility,which builds a theoretical basis for the generation and development of enterprise criminal compliance.In terms of the morphological structure of unit crime,we should correct the idea of traditional unitary subject of unit crime,clarify that unit crime is the premise for responsible person to undertake crime responsibility,and advocate the notion of duality subject of the concerned unit and responsible person with the cognition mode of separate procedure of conviction,innocent sentence,and prosecution.Therefore,it is suggested that amendment for the legislation of unit crime should be made:in the General Provisions of the Criminal Law,conditions for the establishment of unit crimes should be added,the independent subject qualification of responsible persons should be established,and the principle of holding the responsible person criminally liable as natural persons for crimes committed;besides,all the provisions on specific criminal responsibility of the person responsible in the Specific Provisions of the Criminal Law should be deleted.Meanwhile,the new categories and penalty system for the unit crime shall be added,and the provisions concerning ex ante compliance innocent sentence and ex post compliance lenient punishment for unit shall be added.

关 键 词：企业合规 单位犯罪 刑事责任根据 形态结构 立法修正 

分 类 号：DF639[政治法律—刑法学]