民营企业高管人员背信犯罪行为的治理路径——基于《刑法修正案(十二)》相关修订条文  

The Governance Path of Criminal Acts of Breach of Trust by Executives of Private Enterprises:Based on the Relevant Revised Provisions of the Criminal Law Amendment(XII)

作　　者：张二军 刘威 Zhang Erjun;Liu Wei(School of Criminal Justice,Henan University of Economics and Law,Zhengzhou 450046,Henan,China)

机构地区：[1]河南财经政法大学刑事司法学院,河南郑州450046

出　　处：《征信》2025年第2期30-38,共9页Credit Reference

基　　金：国家社会科学基金项目(24BFX115);河南省哲学社会科学教育强省研究项目(2025JYQS0256);河南财经政法大学“法学课程思政教学体系构建研究”教学工程项目(300480)。

摘　　要：《刑法修正案(十二)》将民营企业高管人员背信行为纳入刑法,其重要意义在于:回应民营企业保护自身权益的期盼,落实国家平等保护民营企业的部署,完善民营企业营商环境的法治保障。民营企业高管人员严重背信行为入刑后存在四个方面的谨慎与隐忧:国企民企高管人员背信行为的差异、刑法治理民营企业高管人员背信犯罪限度的把握、刑法沦为民营企业高管人员之间斗争的工具、治理民营企业高管人员背信犯罪的理论研究不足等。完善刑法民营企业高管人员背信犯罪行为的治理路径:应出台相关司法解释认定民营企业高管人员的背信犯罪行为,补充不告不理制度对民营企业高管人员进行入罪限制,完善民营企业高管人员退赃退赔定罪量刑激励机制,加强民营企业高管人员背信犯罪基础理论的研究等。The Amendment(XII)to the Criminal Law includes breach of trust by senior executives of private enterprises into the criminal law,and its significance lies in:responding to the expectations of private enterprises to protect their own rights and interests,implementing the deployment of equal protection of private enterprises by the state,and improving the legal guarantee of the business environment of private enterprises.There are four aspects of caution and hidden worries after the senior executives of private enterprises are punished for serious breach of trust:the difference in criminal behaviour between state-owned enterprises and private enterprise executives breach of trust,correct grasp of the limits of criminal law governing the crime of breach of trust of senior executives of private enterprises,vigilance against criminal law becoming a tool of struggle between senior executives of private enterprises,and insufficient theoretical research on the management of the crime of breach of trust of senior executives of private enterprises.The governance path of perfecting criminal law to criminal breach of trust of senior executives of private enterprises is proposed:relevant judicial interpretations should be issued to recognize criminal breach of trust by executives of private enterprises,to supplement the non-prosecution system to impose criminal restrictions on senior executives of private enterprises,to promote the incentive mechanism of conviction and sentencing of senior executives of private enterprises to return and compensate their stolen assets,and to strengthen the research on the basic theory of the crime of breach of trust by senior executives of private enterprises,so as to standardize the criminal law governance path of the crime of breach of trust by senior executives of private enterprises.

关 键 词：《刑法修正案(十二)》 民营企业 高管人员背信犯罪 治理路径 

分 类 号：F832[经济管理—金融学] D925.2[政治法律—诉讼法学]