当前理论界,主流观点认为应增设刑事破产等资格刑以应对日趋严重的公司犯罪形势。然而,以因果关系原理、质量互变规律、目的与手段等哲学范畴为理论基石,这一论点的论据不成立。责令吊销许可证等处罚措施不具备刑罚的本质属性,将其刑罚化与刑事立法的谦抑性要求背道而驰。 The current theoretical community, the mainstream view that should be additional criminal bankruptcy and other qualifications in order to deal with the increasingly serious situation of corporate crime. However, based on the philosophical category of causality principle, the law of quality and intertemporal change, purpose and means, the arguments of this argument are not valid. The penalty measures such as ordering the revocation of the permit do not possess the essential attribute of punishment, and their penalties run counter to the modest and restraining requirements of criminal legislation.