经济刑法的归责根据及其立法实现  

The Basis of Liability in Economic Criminal Law and Its Legislative Realization

作　　者：姜涛 Jiang Tao

机构地区：[1]华东政法大学刑事法学院

出　　处：《中外法学》2025年第2期440-459,共20页Peking University Law Journal

基　　金：国家社科重大项目“数字经济时代刑事安全风险防控体系构建研究”(项目编号:21&ZD210);最高人民检察院一般课题“单位犯罪立法完善问题研究”(项目编号:GJ2024C15)的阶段性研究成果。

摘　　要：以惩罚逻辑取代市场逻辑,会造成经济刑法的法益保护困境,这与刑法理论对经济刑法的归责根据的认识有关。自然犯与行政犯各有其特殊的归责根据,并不存在一种归责理论“包打天下”的可能。行政犯的归责根据是答责性的功能责任论,它将刑法的归责根据借助于刑罚目的而转化为功能性论述,在应罚性基础上需要考察需罚性,实现了刑罚目的的功能化,能够有效防止行政犯的过度扩张。法益恢复是功能责任论主张的再社会化意义上的特殊预防,具有拓展经济刑法的出罪事由、破解刑事不法与行政不法的区分难题、满足经济刑法之法益衡量的需求等制度价值。经济犯罪作为行政犯的种属,其认定具有强烈的政策导向,更应当以功能责任论确定其归责根据,把法益恢复的努力作为法定免责事由。法益恢复是免责事由,不应当将其作为个罪的构成要件对待。Replacing market logic with punishment logic will lead to the dilemma of protecting the legal interests of economic criminal law,which is related to the understanding of the basis of imputation of economic criminal law in criminal law theory.Natural offenders and administrative offenders have their own special grounds for imputation,and there is no possibility that a theory of attribution can“conquer the whole world”.The basis of the attribution of responsibility for administrative offenders is the theory of functional responsibility,which transforms the basis of criminal law into a functional discourse with the help of the purpose of punishment,and needs to examine the necessity of punishment on the basis of punishability,so as to realize the functionalization of the purpose of punishment and effectively prevent the excessive expansion of administrative offenders.The restoration of legal interests is a special prevention in the sense of resocialization advocated by the theory of functional responsibility,which has institutional values such as expanding the causes of crime in economic criminal law,solving the problem of distinguishing criminal lawlessness from administrative lawlessness,and satisfying the needs of measuring the legal interests of economic criminal law.As a species of administrative offender,the identification of economic crimes has a strong policy orientation,and the basis for attribution of responsibility should be determined based on the theory of functional responsibility,and efforts to restore legal interests should be regarded as a statutory reason for exemption.The restoration of legal interests is a cause for exemption and should not be treated as a constitutive element of a crime.

关 键 词：经济刑法 功能责任论 需罚性 法益恢复 行政前置性要件 

分 类 号：D924.3[政治法律—刑法学]