单位犯罪刑事责任的独立性

目前，学界关于单位犯罪的刑事责任理论基于对单位结构的不同认识以及刑法中对单位犯罪的双罚制和单罚制的规定而有失严谨。依据单位本质的独立人格性、单位意志的成员意志合力性及刑事责任的基本原则，可以肯定单位犯罪刑事责任的独立性。以此为基础，可以解决一人有限责任公司的刑法地位和单位实施的“非单位犯罪”的具体处理问题。另外可以把自然人本身视为“身份”来解决单位实施的“非单位犯罪”的认定问题。

Independence of Criminal Responsibility of Unit Crime

At present the theory of the criminal responsibility of the unit offense is not precise enough concerned with different understandings towards the unit structure and the regulations of the double-penalty and single-penalty systems on the unit offense in the criminal law. By the explanation on the unit＇s essence of independent characteristic, the members＇ joint willpower forming the power of the unit, together with the fundamental principles on criminal responsibility, it is sure that the criminal responsibility of unit crime is independent. Based on what is mentioned above, it can be settled how to define the criminal law status of the one-person limited liability company as well as how to deal with non-unit offense carried out by a unit, which can be solved by treating the natural person himself as the identity.