民营公司管理者背信犯罪的解释原理及认定要点——《刑法修正案(十二)》相关条款分析  

The Interpretation Principles and Judgement Points of the Offenses of Breach of Trust Committed by the Senior Executives of Private Companies--Analysis of the relevant clause of the Amendment XⅡ to PRC Criminal Law

作　　者：时延安[1] Shi Yan'an

机构地区：[1]中国人民大学刑事法律科学研究中心,北京100872

出　　处：《法律科学（西北政法大学学报）》2024年第3期139-148,共10页Science of Law：Journal of Northwest University of Political Science and Law

摘　　要：《刑法修正案(十二)》将公司背信类犯罪主体扩张至民营公司、企业。对于民营公司管理者实施的背信犯罪,在司法认定中应着重考虑三方面的问题,即行为人是否违背受托义务(主要是忠实义务),行为人利用职务便利,以及具体背信类犯罪构成要件中的法定结果可归责于行为人违反忠实义务即相应的职务行为。考虑到目前民营经济发展现状以及很多民营公司内部治理的现状,在处理公司背信类犯罪方面,应当实事求是地考虑企业外部因素和内部治理现状,不能简单而机械地理解和适用相应罪刑规范。在处理具体案件中,应兼顾法律逻辑和现实逻辑,如此才能稳妥地解决定罪量刑的问题。Amendment(XII) to the Criminal Law expands the subject of corporate backstabbing type offences to private companies and enterprises. During the judicial judgement of such offenses committed by the senior executives of private companies, three points shall be mainly considered: whether the actor violates the fiduciary duty(mainly the duty of loyalty);whether the actor uses his managing position;whether specific legal results can be attributed to the actor in violation of the duty of loyalty and the corresponding position behavior. Considering the current situation of the development of private economy and the actual status quo of the internal governance of many private companies, in dealing with such cases, the external factors and the status of internal governance should be regarded realistically, and the corresponding offenses and punishment norms cannot be simply and mechanically understood and applied. In dealing with such cases, both legal logic and realistic logic should be taken into account, so as to solve the problem of conviction and sentencing steadily.

关 键 词：公司背信类犯罪 忠实义务 利用职务便利 刑事归责 

分 类 号：D924.3[政治法律—刑法学]