我国现行的《刑法》是1997年修定的,而《刑事诉讼法》是1996年修改的。因此《刑法》所规定的单位犯罪问题应如何依照刑事诉讼程序进行追究,《刑事诉讼法》没有规定,之后的司法解释也仅是规定了单位代表人制度,对于其他的问题没有涉及。实践中对于单位犯罪的追究。往往把它转化为对单位负责人以及主要责任人的刑事追究。换言之,对单位犯罪的追究,最后又以对自然人追究犯罪的形式实现之。但无论如何,单位毕竟是区别于自然人的另一种主体,当它涉嫌犯罪时,应当有区别于自然人犯罪的一整套刑事诉讼制度来应对之。在强制措施问题上,现行的刑事强制措施是以限制人身自由为外在特征的,即通过限制犯罪嫌疑 The current Criminal Law of our country was revised in 1997 and the Criminal Procedure Law was revised in 1996. Therefore, the issue of unit crime stipulated in the Criminal Law should be prosecuted according to criminal procedure. There is no stipulation in the Criminal Procedure Law, and the subsequent judicial interpretation only stipulates the system of unit representative. It does not cover other issues. The investigation of unit crimes in practice. It is often turned into criminal responsibility for the principal and the principal responsible person. In other words, the investigation of a unit crime ends up in the form of a crime against a natural person. In any case, the unit is, after all, another body different from that of a natural person. When it is suspected of committing a crime, it should have a set of criminal procedure systems that are different from the crimes committed by natural persons. On the issue of coercive measures, the current criminal coercive measure is to limit the personal freedom as the external characteristics, that is, by limiting the suspects