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由于刑法自身的滞后性与谦抑性,至今没有对一人公司犯罪主体问题进行过系统的探讨。刑法中单位犯罪主体资格建立在传统《公司法》社团性理论及法人人格独立的基础上,而一人公司的设立本身就是对传统《公司法》社团性理论的突破。因此,自然人一人公司因单一股东而无法区分和体现单位意志及法人一人公司出现人格混同时,基于我国单位犯罪之立法目的及规制功能,从弘扬刑法的独立价值出发,应否定其一人公司单位犯罪主体资格。
Due to the lag and modesty of the criminal law itself, there has been no systematic discussion on the criminal subject of one-man company so far. The qualification of the unit crime in criminal law is based on the traditional corporatism theory of Company Law and the independence of corporate personality. The establishment of a one-person company itself is a breakthrough in the theory of corporate society of the traditional Company Law. Therefore, when a one-man company of natural persons can not distinguish and reflect the unit will and the one-person company, because of the single shareholders, based on the legislative purpose and regulatory function of the unit crime in our country, from the independent value of carrying forward the criminal law, Qualification.