1997年修订后的《刑法》对单位犯罪作了明确的规定,但在量刑制度方面,不论《刑法》还是相关的司法解释多从自然人角度规定,致使单位犯罪的量刑缺乏全面系统的规定。比如我国刑法中有无单位自首的规定就存在争议。本文试图从法律、法规及司法实践中找出单位自首存在的依据,认为需要在《刑法》条文中对单位自首进一步明确,并对如何正确认定单位自首进行较为详细的阐述。 The revised Criminal Law of 1997 stipulated clearly the unit crime. However, in terms of the sentencing system, no matter whether the Criminal Law or the related judicial interpretation is stipulated from the angle of the natural person, the sentencing of the unit crime lacks comprehensive and systematic rules. For example, there is controversy over whether there is any unit surrender in our criminal law. This article tries to find out the basis of the existence of the unit surrender from the laws, regulations and judicial practice, and thinks that the unit should be further clarified in the provisions of the Criminal Law and expounded in detail how to identify the unit surrendered.