所谓“法人腐败” ,是指具有民事权利主体资格的党政机关、司法机关、社会团体、企业事业单位以及其他合法社会组织及其成员 ,为了谋取法人 (单位和部门 )利益 ,在法人意志支配下 ,并以法人组织的名义所组织实施的损害国家和社会利益的违纪、违法、犯罪行为和其他腐败行为。法人腐败现象产生蔓延的原因是多重的 ,其经济原因主要是 :部门和企业利益的明晰化和强化以及法律制约机制的不完善 ;不完善的财税分配制度所导致的地方保护主义 ;经济法规不健全 ,市场竞争和监督管理制度的不完善 ;经济转轨时期由于种种原因造成的法人行为的无序化 ;市场经济发展所引起的法人组织数量的大量增加和法人成份的复杂化 ,等等 The so-called “corporate corruption” refers to the party and government organs, judicial organs, social organizations, enterprises and institutions and other legitimate social organizations and their members who have the qualification of the main body of civil rights. In order to seek the interests of legal persons (units and departments), under the will of the legal person , And disciplinary, illegal, criminal and other corrupt activities that are carried out in the name of corporate organizations that harm the interests of the country and society. The reasons for the spread of corporate corruption are multiple, the main economic reasons are: the clarification and strengthening of the interests of departments and enterprises and the imperfection of the legal control mechanism; the local protectionism caused by the imperfect system of taxation and allocation; the economic regulations Soundness, imperfect market competition and supervision and management system; disorder of legal person’s behavior caused by various reasons in the period of economic transition; substantial increase of the number of legal person organizations caused by the development of market economy and complication of legal persons, etc.