公司、企业是市场经济的基本单位、重要的参与者，其运营的好坏直接影响着经济质量。那些妨害国家对公司、企业管理秩序的犯罪行为，对于刑事立法还是新鲜事物，理论称其为公司、企业犯罪。①该类犯罪中，因主客体、客观方面各异，又表现为不同的罪名，本文立足于刑法规定，着 Corporations and enterprises are the basic units and important participants in a market economy. The quality of their operations directly affects the quality of their operations. Those who prejudice the state’s criminal behavior of the company, business management order, for the criminal legislation is still new things, the theory called it a company, corporate crime. ① In this kind of crime, because of the different subject and object, the objective aspects are different, and they show different charges. Based on the provisions of criminal law,