英美国家企业刑事责任论的最新发展——以英国《2007年企业过失致人死亡罪法》为例

首先回顾英国{2007年企业过失致人死亡罪法》的出台过程与背景，分析该法的政策意义，并指出有效控制与处罚企业违法行为的政策目的是这一法案得以通过的重要原因。之后，在上述论断的基础上，介绍了英美国家企业刑事责任论近年的发展情况，并分析其中从个人到组织、从主观到客观的发展趋势。最后，提出在企业犯罪频发的现阶段，为了更好地发挥刑罚的预防功能，我国也需要对目前的单位刑事责任论进行反思。

Latest Developments in Corporate Criminal Liability in Common Law-- Countries Corporate Manslaughter and Corporate Homicide Act 2007 as an example

This article reviews the hackground of the UK Corporate Manslaughter and Corporate Homicide Act 2007, analyzes its policy implication and concludes that it is the policy purpose to control corporate activities that stimulates UK legislators to adopt this Act. Then, it introduces latest developments in corporate criminal liability in other common law countries and makes it clear that organization mode is gaining more and more support. Finally, it suggests that it is time to rethink unit punishment and related theories in China in order to prevent unit crime more effectively.