作 者: ;
机构地区: 中山大学法学院
出 处: 《信阳农业高等专科学校学报》 2008年第3期44-46,共3页
摘 要: 新的《公司法》设立的一人公司制度,引发了一人公司是否具有单位犯罪主体资格的争议。依法成立,有独立法人财产的一人公司具有独立的整体意志和承担刑事责任的能力,应当具有单位犯罪主体的资格。一人公司的法人财产与股东个人财产混同时,其缺少独立的整体意志和承担刑事责任的能力,不具有单位犯罪的主体资格,应当以自然人犯罪处理。 The new Corporation Law establishes the one-member company system, while, an argument that if one-member company is the suitable subject of unit crime in our criminal law. This article demonstrates that the one-member company with independent, seK-property, which has self-whole-will and capability of holding criminal reasonability, is the suitable subject of unit crime. However, when property of one -member company complexes with its holder' s property, then, this one-member company is not the suitable subject of unit crime because of lack of seLf-whole-will and capability of holding criminal reasonability. It is reasonable that regard as natural person crime when this one-member company commits a crime.