西方公司犯罪理论对比分析

公司犯罪在我国研究甚少,但是国外已创建不少基本理论。比较有实证基础的理论包括紧张理论、模仿理论、合理性选择理论以及公司结构理论。这些理论对公司犯罪的解释角度不同,可谓各具所长。紧张理论突出公司业绩与犯罪之间的关系;模仿理论则更加关注公司文化和高管人员对犯罪行为的接受;另外,基于一定经济分析基础的合理性选择理论把公司决策时的成本效益分析看成了公司犯罪的最本源,而公司结构理论则恰恰相反地把犯罪源头锁定在了公司治理的结构问题上。就公司本身特征（包括公司业绩、规模、高管人员素质和组成）与公司行为关系而言,这些理论的适用性则强度不一。因此,为求对公司犯罪研究结果的整合,以及提高公司治理的发展,一种综合性解释理论的需求随之而生。

A Comparative Analysis on the Western Theories of Corporate Crime

There has not been much research on corporate crime in China, while quite a few fundamental theories have been developed overseas. Theories with empirical supports include strain theory, learning theory, rational choice theory, and corporate structure theory. These theories approach corporate crime from different angles, so each has its own strengths. Strain theory emphasizes the relationship between corporate performance and crime, while learning theory concerns more about corporate culture and top management; on the other hand, rational choice theory, which is based on economic analysis, takes the cost-benefit analysis of corporate decision as the origin of corporate crime, meanwhile corporate structure theory is on quite the contrast, identifying the corporate governance as the source of corporate crime. As far as the relationship between corporate crime and corporate features, including corporate performance, size, top management backgrounds, the strength of these theories varies. Therefore, in order to improve corporate governance, a general explanatory theory that integrates the existing theories is strongly needed.