现行刑事立法关于单位犯罪的规定相对抽象,导致相关单位犯罪的犯罪认定、入罪标准、刑事处罚在理论上存有争议,由此给司法实践带来颇多困扰。运用比较分析的方法,结合司法实践中的具体问题,从单位犯罪的认定、入罪标准的统一、对相关责任人员刑事责任的处理等三个方面予以具体阐述,明晰单位犯罪的相关问题。 The current criminal legislation on the unit crime is relatively absurd, leading to the relevant units of criminal conviction, the standard of incrimination, criminal penalties in theory there is controversy, which brought quite a lot of troubled judicial practice. In the light of the comparative analysis method and the specific problems in the judicial practice, this article elaborates three aspects of the unit crime, the unification of the standard of incrimination and the handling of the criminal responsibility of the relevant responsible persons, and clarifies the related problems of the unit crime.