自首在我国属于一种法定的量刑制度,对于司法实践中实现罪刑相适应以及帮助犯罪者改过自新具有重要意义。但司法实践中对于单位自首尚存在诸多问题。文章从确立单位自首的价值和其存在的理由出发,通过对其在实践适用当中的主体要素、客观表现以及可能碰到的特殊问题予以明晰,以期能够推进单位犯罪自首制度的研究。 To surrender in our country belongs to a statutory system of sentencing, which is of great significance to the adaptation of crime and punishment in judicial practice and to help the perpetrators to reform themselves. However, judicial practice has many problems for the unit to surrender. From the establishment of the value of the unit surrendered and the reasons for its existence, the article clarifies the subjective elements, objective performance and special problems that may be encountered in the practical application so as to promote the study of the unit crime surrender system.