公司犯罪的内涵与外延研究

公司犯罪的概念在我国有一个发展过程,迄今未见统一。以同类客体为标准,将公司犯罪的内涵界定为"自然人或单位实施的违反公司管理法规,侵害国家公司管理制度的依法应受刑法处罚的行为"更能体现公司犯罪的本质特征。明白其内涵,确定其外延,有助于分析公司犯罪的特点,并为找出公司犯罪的原因和治理对策服务。

The Study on the Meaning and Extension of Company Crimes

There is still no one unit concept of company crimes in our country,though our country thinks much of the legislation and practices of company crimes.Taking the similar object as the standard,the concept of company crimes should be "the action in which the natural person or the unit violate the corporate management regulations,violate the corporate management system of the country,and should receive punishment by the criminal law." The above can manifest the essential characteristic of the company crime,conforms to the historical evolution of the company crime concept in our country.We should study it from two aspect of the meaning and extension of concept,focus on the features of the company crimes,and make clear the cause and countermeasures of the crimes.