单位犯罪双罚制问题研究

对单位实行双罚制的理论根据不是一犯罪两主体说、内容形式统一说或者对立统一说,而是"报应刑与功利刑结合"理论.在处罚对构成单位犯罪负有直接责任的自然人的同时,通过将法人规定为一个承担责任的实体并使其承担罚金刑的责任,实现削弱自然人通过单位再次危害社会的能力.我国对单位犯罪的处罚规范存在着双罚制无法统一贯彻、刑罚配置不尽合理和对单位的处罚措施灵活性较差、刑罚制度不够健全等问题.

Study on the Double Punishment of Unit Crime

The foundation of double punishment of unit crime is not one-crime-two-subjects theory,the unifying of content and form theory or the theory of dialectical unit,but that of combination of retribution and utilitarianism punishment.It may prevent the individual from doing harm to the society again in name of the unit by prescribing the juristic person as an entity undertaking the pecuniary penalty while the natural person directly responsible for the unit crime is punished.Several problems exist in relevant legal provisions such as difficulty in unified implementation of double punishment,inflexible penalty measures to the unit,unreasonable regulation of punishment,and incomplete penalty system.