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法人作为法律主体是法人犯罪的首要前提,法人刑事责任的一切问题都与法人的本质密切相关。法人只是一种法律拟制;法人犯罪的实质是符合法人内部秩序的自然人个人犯罪对法人的名义上的归属;法人刑事责任的实质是对自然人刑事责任的拟制和分担;(国家)机关工作人员的违法行为不符合机关法人的内部秩序,不应归于机关,不能视为机关法人(单位)犯罪;单位盗窃的本质是自然人个人盗窃,应追究责任个人盗窃罪的刑事责任;双罚制的实质是对自然人的主辅刑制;法人犯罪中,责任成员之间当然可以构成共同犯罪;责任成员的刑事责任不以法人(单位)刑事责任为必要。
The legal person as the main body of law is the first prerequisite for the legal person’s crime. All the problems of legal person’s criminal responsibility are closely related to the nature of the legal person. The legal person is just a kind of legal formulation; the essence of the legal person’s crime is the nominal ownership of the legal person by a natural person in accordance with the internal order of the legal person; the substantive criminal liability of a legal person is the formulation and distribution of the criminal responsibility of the natural person; Personnel ’s illegal acts do not conform to the internal order of the legal entity, which should not be attributed to organs, and can not be regarded as crimes committed by legal entities (units); the essence of unitary theft is the personal theft of natural persons; the criminal liability of personal responsibility for personal theft should be investigated; Substantive is the nature of the main and auxiliary punishment system; corporate crime, of course, members of the responsibility can constitute a common crime; the responsibility of members of criminal liability is not legal (unit) of criminal responsibility as necessary.