【摘要】 单位人格否认法理,是指对于缺乏独立人格的单位所实施的犯罪,否认该单位具有单位犯罪主体的人格,进而直接追究单位背后操纵犯罪的自然人或者其他单位的刑事责任。单位人格否认论,以单位人格的二元构造和间接正犯的理论为基础,其适用范围包括单位缺乏合法身份、缺乏犯罪能力和缺乏刑罚适应能力的场合。幕后操纵者是自然人的,以自然人犯罪处罚;幕后操纵者是有独立人格的单位的,以单位犯罪处罚。更多还原

【Abstract】 Theory of denying unit personality denotes for the unit without independent personality which has committed a crime, the personality of unit crime would be denied, and then directly punish the natural person or other units who control the crime behind the unit. This theory is taking theory of indirect principal offender and the binary structure of unit personality as basic. Its applicable scope includes unit which lacks legal identity, lacks criminal ability, or lacks ability to assume punishment. Natural person acting as the manipulator shall be punished as natural person crime; and the unit with independent personality as the manipulator shall be punished as unit crime.更多还原