对单位犯罪适用罚金，是惩治单位犯罪的有效手段，不但能追还犯罪所得，还可以剥夺犯罪单位继续实施犯罪的资本。犯罪的公司、企业被宣告破产，其刑事责任如何承担？对此，法律没有规定，司法实践中也做法各异，没有定论。笔者认为，公司、企业在判决确定罚金刑后，因被宣... Applying the fine to the unit crime is an effective measure to punish the unit crime. It not only can recover the proceeds of crime, but also deprive the criminal units of the continued implementation of the criminal capital. Crime companies, businesses have been declared bankruptcy, how to bear its criminal responsibility? In this regard, the law does not provide for judicial practice is also different, there is no conclusion. I believe that companies, companies in the verdict to determine the fine, because of being declared ...