论公司犯罪的刑事责任构造

公司犯罪是公司作为主体实施的犯罪。公司犯罪的刑事责任表现为双层结构:一层是刑事责任要件,由刑事义务、归责能力和归责要素组成;另一层是公司的刑事责任分担,包括分担的理论解说和分担原则解释。公司的何等人员应当承担刑事责任,需要运用过错和职位两个规则,并结合各国公司治理结构进行判断。

On the Composition of Criminal Liability of Corporate Crime

Company crime is committed by kinds of corporation. Its criminal liability is a double-layer structure: (1) criminal liability essentials consists of criminal obligation, criminal capability and forms of culpability; (2) allocation of criminal liability consists of its basis and principle. To sum up, the person who ought to assume company criminal liability should be judged by fault and authority, with the consideration of the corporate governance.