单位犯罪因其严重危害性远非自然人犯罪可比,在新刑法修订时受到了特别的重视。本文根据本科期间所学知识并结合我国刑法规定以及各国刑法理论,按照学理条理分析了单位犯罪的犯罪构成和处罚原则等基本问题,继而结合刑事法规和司法实践对个别单位犯罪的具体问题给予了简要的论述。 Unit crime because of its serious harm far from the crime comparable to natural persons, in the revision of the new penal law has received special attention. Based on the knowledge gained during the course of undergraduates and the criminal law provisions of our country, as well as the criminal law theories of different countries, this article analyzes the basic problems such as the crime constitution and punishment principle of unit crime according to the theory of theory, then gives some concrete problems of individual unit crime combining with criminal law and judicial practice Brief discussion.