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单位犯罪是随着商品经济的发展而出现的一种法律现象,是随着法人制度的确立和法人作为商品经济最重要的主体介入社会经济生活之后逐步发展起来的。关于单位犯罪的立法也是最近才出现的。1987年1月22日由第六届全国人大常委会的第19次会议通过的《中华人民共和国海关法》第47条第4款规定:“企业、事业单位、国家机关、社会团体犯走私罪的,由司法机关对主管人员和直接责任人员依法追究刑事责任,对该单位判处罚金,判处没收走私货物、物品、走私运输工具和违法所得。”从而在我国法律中确认了单位可以成为犯罪主体。以后,全国人大常委会又根据实际情况,在制定的一些补充规定和单行法规中,分别规定了有关单位可以成为某些犯罪的主体。1997年修订的《中华人民共和国刑法》法典,采用总则和分则相结合的方式,明确规定了单位犯罪及刑事责任。
Unit crime is a legal phenomenon that emerges with the development of commodity economy. It gradually develops with the establishment of legal person system and the involvement of legal person as the most important subject of commodity economy in social and economic life. Legislation on unit crime also recently appeared. Article 47, paragraph 4, of the “Customs Law of the People’s Republic of China” passed at the 19th meeting of the Sixth National People’s Congress on January 22, 1987 stipulates: “Enterprises, public institutions, state organs and social organizations commit crimes of smuggling The judicial authorities shall supervise supervisors and those directly responsible for criminal responsibilities according to law and shall be fined the fine and confiscate smuggled goods, articles, smuggled vehicles and illegal gains. ”Thus, in our country’s law, it has been confirmed that a unit can be the subject of a criminal offense . In the future, the NPC Standing Committee also stipulated separately on the basis of actual conditions and in some supplementary provisions and laws and regulations promulgated by the NPC, that the relevant units could become the subject of certain crimes. The Code of Criminal Law of the People’s Republic of China, revised in 1997, adopts the combination of general rules and sub-rules and clearly stipulates unit crimes and criminal liabilities.