背信损害公司利益犯罪的修正理路与理解适用——兼评《刑法修正案(十二)》中的背信罪条文  

Offenses Against Corporate Interests by Breach of Trust:Rationale for Amendments,Understanding and Application——Also Comments on the Provisions of the Amendment(XII)to Criminal Law on Offenses of Breach of Trust

作　　者：金泽刚[1] JIN Zegang

机构地区：[1]同济大学法学院,上海200092

出　　处：《政治与法律》2024年第9期70-83,共14页Political Science and Law

摘　　要：我国背信损害公司利益犯罪的修正历程,揭示出背后的立法逻辑从渎职到背信、从差异保护到平等保护的转变。背信损害公司利益犯罪侵害的法益具有多元性,主要包括公司、企业的财产利益和特殊身份人员职务行为的廉洁性,前者是主要法益,后者是次要法益,经济秩序则属于附随法益。合伙企业和个人独资企业都属于修正后“其他公司、企业”范畴,背信损害公司利益犯罪主体范围的认定不能脱离前置法,但也不局限于“董事、监事、高级管理人员”。基于背信损害公司利益犯罪侵害的主要法益,“公司、企业遭受重大损失”的判断标准只能是直接经济损失,但考虑到法益的多元化和差异性,就加重法定刑而言,对比国有公司、企业,适度提高其他公司、企业背信犯罪的损失数额更具有正当性。The history of amendments to offenses against corporate interests by breach of trust in China reveals the shift of the underlying legislative logic from malfeasance to breach of trust and from differentiated protection to equal protection.The legal interests infringed upon by offenses against corporate interests by breach of trust are diversified,mainly including the property-related interests of a company or enterprise and the integrity of the duty-related behaviors of special-status persons,with the former being the main legal interest,the latter the secondary legal interest,and the economic order the incidental legal interest.Partnership and sole proprietorship falls into the category of"other companies,enterprises"after the amendment,and the scope of perpetrators of offenses against corporate interests by breach of trust can not be determined without reference to predicate laws,but is not limited to the"directors,supervisors and senior managers".Based on the main legal interest infringed upon by offenses against corporate interests by breach of trust,the standard for determining that"a company or enterprise suffers significant loss"can only be the direct economic loss,but taking into account the diversity and difference of legal interests,in terms of aggravated penalty set forth in the law,it is justifiable to properly increase the amount of loss in offenses of breach of trust of other companies or enterprises in comparison with that of state-owned companies and enterprises.

关 键 词：《刑法修正案(十二)》 背信犯罪 合伙企业 高级管理人员 犯罪金额 

分 类 号：DF623[政治法律—刑法学]