论公司在法学中的意义.docVIP

[内容摘要]公司犯罪是公司作为主体实施的犯罪。公司犯罪的刑事责任表现为双层结构：一层是刑事责任要件，由刑事义务、归责能力和归责要素组成；另一层是公司的刑事责任分担，包括分担的理论解说和分担原则解释。公司的何等人员应当承担刑事责任，需要运用过错和职位两个规则并结合各国公司治理结构进行判断。 [关键词] 公司犯罪? 刑事责任? 责任分担 On Structure of Company Criminal Liability Jiang Xihui Abstract---Company crime is committed by kinds of corporation. Its criminal liability is a double-layer structure: (1) criminal liability essentials consists of criminal obligation, criminal capability and forms of culpability ;(2) allocation of criminal liability consists of its basis and principle. To sum up, the person who ought to assume company criminal liability should