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新修订的《公司法》对一人公司法律制度做了明确规定,这一方面适应了世界公司法发展的潮流,另一方面也是我国市场经济发展的现实需要。一人公司的出现和发展,对于刑法中的犯罪主体理论产生了实质性影响。刑事诉讼过程中必须解决一人公司在刑法上属于自然人主体还是单位主体。分析一人公司犯罪是单位犯罪还是自然人犯罪时,不但要考虑犯罪主体的相关理论,还必须分析其主观罪过。
The newly revised Company Law clearly stipulates the legal system of a one-man company. On the one hand, it meets the trend of the development of world company law and on the other hand, it is also the realistic need of the development of market economy in our country. The emergence and development of one-man companies have had a substantial impact on the criminal subject theory in criminal law. In the process of criminal procedure, one-person company must solve the subject of natural person or unit in criminal law. When analyzing whether a company commits a crime as a unit crime or a natural person as a crime, it is necessary to not only consider the relevant theory of the criminal subject, but also analyze its subjective sin.