1、1硕士学位论文（20 届）公司犯罪的刑事立法思考与建议姓 名学 科 、 专 业 刑 法 学 （ 全 日 制 法 学 硕 士 ）研 究 方 向 经 济 刑 法指 导 教 师论文提交日期2公司犯罪的刑事立法思考与建议（硕士论文摘要）在社会主义市场经济中，现代企业制度是诸多商事法律制度中最重要的制度之一。 中共中央关于建立社会主义市场经济体制若干问题的决定指出：“建立现代企业制度，是发展社会化大生产和市场经济的必然要求，是我国国有企业改革的方向。 ”公司制度是现代企业制度的核心。我们国家对公司制度的保护也日益完善。2005 年修订、2006 年实施的新公司法反映了国家对公司制度保护的重视，也表明了国
2、家运用法律手段有效保护和保障公司制度的决心。但是随着市场经济的发展，侵害公司制度的公司犯罪也应运而生，对公司制度的发展和完善构成了巨大的威胁。由于公司制度在我国发展的时间短暂，公司制度以及相应的配套制度都尚未成熟，即使在是新公司法颁布之后，依然存在着诸多的漏洞，易于被不法分子利用。而我国刑法对公司犯罪的预防和打击更是落后于公司制度的发展。1979 年刑法没有关于公司犯罪的具体规定，1997 年刑法虽然对公司犯罪做出了规定，还专门用了一节的篇幅对公司犯罪做了详尽的规定（分则第三章第三节的“妨害对公司、企业的管理秩序罪” ） ，但依然存在着诸多的疏漏和缺陷。现实经济活动中，很多的公司犯罪行为很难受
3、到刑法的追诉，就算有些公司犯罪行为受到刑法的规制，但是刑法对公司的惩罚却往往无法做到罚当其罪。究其原因，一方面是由于公司犯罪的刑事立法不完善，刑法与公司法之间的衔接不协调，造成司法实践中有法难依，致使一些公司犯罪的罪名不具有实际操作性，刑事立法难以有效适用；另一方面则是由于刑罚体系中对公司犯罪惩处的刑种过于单一，无法充分发挥刑罚的功能，不但不能预防和惩治公司犯罪，而且还使刑罚失去了其本身的威慑作用。因此，公司制度的刑法保护首先就应该从完善公司犯罪的立法开始，从制度的层面使惩治和预防公司犯罪、保护公司制度有完整的法律体系。鉴于公司犯罪的刑事立法存在着这些问题，笔者希望能够借助本文，尝试从刑法和公
4、司法交叉的边缘角度对公司犯罪刑事立法做粗略的探讨。本文从公司犯罪的概念出发，在借鉴国外相关的公司犯罪刑事立法的基础上，比较中外公司犯罪立法，从刑法与公司法的衔接与协调、公司犯罪立法模式、公司犯罪3刑罚三个方面来探讨我国公司犯罪的立法存在的问题，并在此基础上提出完善建议。文章总共包括三章：第一章是对本文的基础公司犯罪的概念进行比较研究，由于各国的经济发展水平、公司制度发展程度都不一样，对公司犯罪的概念也有所差别，这就会影响到对公司犯罪的制裁范围、处罚方法等。笔者在比较中外公司犯罪概念的基础上，认为公司犯罪是指自然人或单位违反公司管理法律法规，危害国家对公司的组织和行为的管理制度和秩序，在公司设立
5、、经营和消灭过程中，实施的严重危害社会的侵犯国家利益或者公司企业、投资者和债权人的合法权益，破坏社会经济秩序，情节严重的，依法应受刑罚处罚的行为。公司犯罪不是一个具体罪名，而是一类罪名。第二章首先是概览了我国和一些公司制度比较发达国家的公司犯罪立法，包括立法模式和刑罚处罚，然后对不同的公司犯罪立法模式和内容进行比较，在此基础上概括我国公司犯罪立法存在的问题。由于公司制度发展水平不一，不同国家对公司犯罪的规制上出现了罪名差异、立法模式差异、对公司处罚的刑种差异等问题。而我们国家在公司制度发展历史比较短暂、公司制度还不发达的情况下，对公司犯罪的预防和惩处存在着诸多问题，比如公司犯罪立法与公司法不协
6、调，对公司惩处刑种过于单一等。第三章是针对前面提到的问题提出相应的两个完善建议。一是在前文概览外国公司犯罪立法的基础上，结合我国公司犯罪的实际情况，借鉴国外的立法模式和立法内容，建议我国采取独立性散在型的立法模式，使公司犯罪立法与公司法的规定能够相互协调和衔接。二是完善公司犯罪的刑罚配置，一方面是完善罚金刑，将罚金刑的地位提高到主刑的地位，充分发挥刑罚的预防和威慑作用；另一方面是增设资格刑，弥补罚金刑有可能失效的不足，限制或者消灭公司再犯的能力。关键词 公司犯罪 立法模式 刑罚 建议1Criminal Legislation Thoughts and Proposals on Company
7、Crime（Masters Thesis Abstract）Modern enterprise system is one of the most important among all commercial legal systems in the socialist market economy. In Decisions of Central Committee of the Communist Party of China on several questions of the Establishment of Socialist Market Economy, it is provi
8、ded that the establishment of modern enterprise system is indispensable to the development of large-scale socialized production and market economy and is the orientation of the reform of state-owned enterprises. As the core of modern enterprise system, corporation system is protected increasingly pe
9、rfected in our country. Company Law, revised in 2005 and carried out in 2006, reflects the great importance attached and the resolution to effectively protect corporation system through legal method by our country.With the development of the market economy, damages to corporation system caused by co
10、mpany crime emerge, which becomes a great threat to the development and improvement of corporation system. Since its short history in China, corporation system and its supporting measures are still at an elementary stage. Even after the promulgation of the New Company Law, lots of loopholes still re
11、main, which are more likely to be used by the criminals. The prevention and combat against company crime in Chinas Criminal Law lags far behind the development of corporation system, for instance, there was no concrete stipulation of company crime in 1979 Criminal Law, while in 1997 Criminal Law, th
12、ere is such definition, and a division is set particularly to elaborate company crime, that is Crime against Corporative Administration in the second division of the third chapter in the specific provisions of Criminal Law, but great number of defects still exist. In the real economic activities, ma
13、ny company crimes are difficult to be prosecuted, even some of which are prosecuted eventually, the punishment for them are too light to fit the crimes. The first reason for this phenomenon is the imperfection of the criminal legislation on company crime and the link-up of Criminal Law and Company L
14、aw is not quite harmonious. 2On the other hand, the penalty system of company crime is too unitary to bring its function into full play. So the criminal protection on corporation system should be started from promoting the legislation of company crimes.In consideration of the above defects, the auth
15、or hopes that this article can give some rough approaches about criminal legislation of company crime from an interdisciplinary view between Criminal Law and Company Law. Proceeded from the concept of company crime, based on the relevant legislation of other countries, and comparing domestic legisla
16、tion to foreign ones, this article discusses the legislative defects existing in company crime from three aspects, link-up, legislative mode and penalty of company crime, based on which to give some suggestions for the improvement. The first chapter provides a comparative research on the concept of
17、company crime. Because of the different stage of development on economy and corporation system, the concept of company crime may be various, which influences the scope, the method of punishment and so on. The author defines company crime as a punishable activity committed by individual or unit to vi
18、olate the regulations of management of corporation and damage the order administered by the country on the organization and activities of the company in the process of its establishment, operation and perishing, which seriously damages the legal interest of the country, society, corporation, investo
19、r and creditor, and destroys the economic order. It is not a specific accusation, but a category one instead. The second chapter makes a general introduction on the legislation of company crime in China and other countries with developed corporation system. Since the difference in the level of devel
20、opment of corporation system, different country has different stipulations on the accusation, legislative mode and penalty of company crime. With short history and underdeveloped corporation system, there are lots of defects in preventing and punishing company crime.The third chapter put forward two
21、 proposals to perfect the loopholes above mentioned. One is to establish a legislative mode of independence to coordinate Company Law and Criminal Law in this field. Second is to improve the collocation of 3the penalty of company crime. Forfeit should be promoted to principal penalty. The other way
22、is to set up qualification penalty to remedy the defect of forfeit to limit or eliminate the possibility of recidivism of the company.Key words: company crime; legislative mode; penalty; proposals1目 录导 言 .1第一章 公司犯罪的概念和辨析 .2第一节 中外各国对公司犯罪概念的界定 .2一、我国关于公司犯罪的概念 .2二、英美法系公司犯罪概念 .3三、大陆法系关于公司犯罪的概念 .4第二节 公司犯
23、罪与相关概念的辨析 .5一、公司犯罪与单位（法人）犯罪、企业犯罪 .5二、公司犯罪与经济犯罪 .6三、公司犯罪与白领犯罪 .6第二章 中外各国公司犯罪立法概览与比较 .7第一节 我国关于公司犯罪的立法 .7一、我国公司犯罪的立法沿革 .7二、我国公司犯罪立法现状 .8第二节 外国关于公司犯罪的立法 .9一、英美法系关于公司犯罪的立法 .9二、大陆法系关于公司犯罪的立法 .10第三节 公司犯罪立法的中外比较 .12一、立法模式 .12二、刑罚处罚 .162三、内容和范围 .16四、结论我国公司犯罪立法存在的问题 .17第三章 对我国公司犯罪立法的建议 .21第一节 刑法与公司法的衔接与协调 .21一、利用刑法克服公司法的局限性 .21二、刑法对公司法的依附性 .23第二节 关于公司犯罪立法模式的建议 .27第三节 公司犯罪的刑罚配置 .29一、完善罚金刑 .30二、增设资格刑 .34参考文献 .41在读期间发表的学术论文与研究成果 .46后 记 .47
