自1997年刑法典将单位纳入犯罪主体范畴,单位和自然人便构成犯罪主体两大基石。作为刑法拟制主体,单位犯罪的范围界定、犯意推断、行为模式及刑罚执行有独特之处,但因法律尚不完善,两大主体的边界十分模糊,常出现以单位犯罪为表象的自然人犯罪。成熟的公司法人格否认制度对单位犯罪人格否认有提供借鉴。 Since the 1997 Criminal Code included units in the category of criminal subjects, both the unit and the natural persons constituted the two cornerstones of the criminal subject. As the main body of the criminal law, the definition of the scope of the unit crime, inference, behavioral patterns and the implementation of penalties are unique, but due to the law is not perfect, the boundary between the two main bodies is very vague, often as a manifestation of unit crime as a natural crime . The mature system of corporate personality denial provides a reference to the denial of the unit crime personality.