论单位犯罪刑事责任的例外

我国刑法分则明确规定了单位犯罪，单位如果实施了单位不能成为犯罪主体的行为时，即使其行为具有严重的社会危害性，也不能承担刑事责任，这就是单位犯罪刑事责任的例外。但是对于单位内部责任人员能否追究刑事责任则存在争议。文章通过对单位犯罪刑事责任例外的现状和现有司法对策进行分析，认为在目前的刑法体系之下，处罚责任人员没有理论和法律依据。基于此，本章最后提出了从立法层面解决这一困境的途径。

Discussion on the Exception to Criminal Responsibility in Unit Crimes

China＇s Criminal Law provides that only a unit crime is defined as a crime, it can be convicted and punished on the unit. Under such circumstances, if the unit cannot become the subject of acts of crime, even if its behavior has serious social harm, it cannot hold criminal responsibility, and this is an exception to criminal responsibility of unit crime. However, whether the responsibility for the internal staff can be prosecuted for criminal responsibility or not is in dispute. Based on analysis of the unit crime exception status and the current criminal justice countermeasures, and assessment of the basic theory of criminal responsibility in unit crime, it is thought that in the current criminal law system the punishment on the responsible staff is lack of legal and theoretical basis. Based on this, the author proposes the way to solve this dilemma on the legislative level at the end of this chapter.