论文标题:公司犯罪若干问题研究
Research into Some Issues Concerning Corporate Crimes
论文作者
论文导师 顾肖荣,论文学位 博士,论文专业 刑法学
论文单位 华东政法大学,点击次数 131,论文页数 258页File Size2477K
2007-04-01论文网 http://www.lw23.com/lunwen_193750552/
Corporate Crime; Internationalization of Corporate Crime; crime on corporate capital; crime of state-owned assets; crime of breaching trust; Crime on Corporate Bankruptcy
公司犯罪,作为犯罪领域一个世界性的课题,一直为各国理论和实务界所广泛关注。随着经济的迅猛发展和经济全球化趋势的日益增强,公司犯罪也名目繁多,层出不穷,严重地损害了各国经济发展与安全。近年来,随着各国公司立法的不断修正,以及公司治理结构、公司形式和运作方式等方面理论与实践的不断发展,对传统理论基础上公司犯罪的刑事立法与惩治提出了崭新而紧迫的课题,需要我们进行深入、系统的研究。本文选取了公司犯罪的若干重大问题进行了深入研究,论文共分八章,主要内容包括: 第一章公司犯罪序论。对美国、日本、德国、台湾地区及中国大陆等一些主要国家和地区的公司犯罪理论的演进,以及公司犯罪研究的概况进行了系统的全面梳理。英美法系国家刑法以美国刑法为代表多从白领犯罪的角度进行研究,大陆法系国家刑法,以日本刑法为代表,则较多地从企业组织体理论和企业犯罪的关系角度进行研究,也有一些是从犯罪学角度对企业犯罪进行研究。这同我国较多从公司作为犯罪主体以及公司从设立到终止整个过程中可能涉及的刑事责任的研究不尽相同。国内外公司犯罪研究不同大致可以归结为以下四个方面:公司犯罪概念比较宽泛;公司犯罪理论研究比较深入;公司犯罪立法比较完善;由于国外公司犯罪由于司法统计较为发达,因此,公司犯罪研究视角、研究方法、研究范围,其研究多注重权威数据的运用和实证研究。 第二章公司犯罪基础论。本章首先对公司的概念进行了界定,由于法制传统与法律体系上的差异,公司在各国和地区的概念,无论是其名称本身还是其内涵与外延,都具有较大差异。本章其次对公司犯罪的概念、当代公司犯罪概览及其在刑法体系中的地位进行研究。卡尔·马克思将公司视为资本主义制度剥削工人并使之丧失人性和剥夺工人劳动的合理报酬的工具之一。其他非马克思主义者也认识到对于利润的追求是公司法人的首要理念,公司法人具有消极的一面。现在,世界各国普遍倾向于用刑罚手段或者类似于刑罚的方法对法人活动进行规制;法人制裁的范围不断扩大;在法人处罚的方法上,呈现出多样化的趋势。 第三章公司犯罪立法论。本章对世界各国的商法、公司法、刑法进行全面的梳理,对其不同的公司犯罪的立法内容与模式进行比较。在公司制度上,各国有着统一化的趋向,并由此而在公司犯罪问题及其制裁规则上,出现若干一致性的表现,但由于各国在经济发展程度、社会文化背景以及法制传统等方面所存在的差异,在公司制度的实行过程中,产生了不同的问题,导致在公司犯罪的罪名设置、基本类别、与公司形态的关系、立法模式上存在差异。因此,将公司犯罪从单位犯罪中抽出来,从宏观上把握各国公司犯罪的立法体例,探讨可以为我国刑法借鉴之处实属必要。 第四章新公司法理论与公司犯罪。本章主要针对新公司法施行以后,对“揭开公司面纱”理论与一人公司理论和公司犯罪进行了深入研究。“揭开公司面纱”制度关系到公司和企业的主体资格是否存在的问题,该制度与我国刑法规定的单位犯罪制度存在一定的关联性。从中外公司法人人格的产生与发展,公司法人格否认的理论依据、法理内涵及特征的研究,探讨新公司法人格否认制度对单位犯罪、公司法人人格否认在一人公司刑事责任中的运用等方面的影响。 第五章公司犯罪国际化及其法律控制,对公司犯罪的国际化、公司犯罪国际化的挑战与应对进行了深入研究。通过区分跨国犯罪、国际犯罪与犯罪的国际化,分析公司犯罪国际化的现状、特征和原因,针对公司犯罪国际化的严峻挑战,国际社会积极合作,在各种国际组织所提供的框架下,开展了对于公司犯罪实施控制的国际法律实践。从国际刑法的总体状况来看,都是以分散的、孤立的和以单一内容的实体规范通过国际条约表现出来的。就目前的发展状况而言,国际社会形成了以联合国为主导,各种区域性组织为补充的公司犯罪国际法律控制态势,公司犯罪的“国际立法”主要表现为各该组织的各种国际公约。 第六章公司设立中的犯罪。有限责任公司和股份有限公司是我国公司法明确规定的两种公司形式,也是我国企业的主要组织形式,有限责任公司和股份有限公司本身所特有的性质表明,公司的注册资本是公司经济实力和承担风险、债务责任能力的基本标志,结合司法实践,公司设立中的犯罪主要是公司资本犯罪,因此,本章选取典型的公司资本犯罪虚报注册资本、虚假出资、抽逃出资罪,分析其犯罪构成、司法认定中的疑难问题,提出公司资本犯罪是一种法定犯,对其违法性乃至犯罪性的判断通常必须依靠有关公司经济管理法规中的一些禁止性规范才能得到最终确定。刑法不应直接调整公司资本领域,而应以相关的经济法规作为前提。 第七章公司运营中的犯罪。通过对我国背信行为的刑法探究可以看出挪用型罪名的设置是司法资源的极大浪费,可以对背信罪的设置进行一定的技术性处理,相应行为以背信罪予以规制,例如公司运营中的非法经营同类营业罪这一公司背信犯罪。在国有公司的运营中,私分国有资产,徇私舞弊低价折股、出售国有资产,串通拍卖国有资产现象比较严重并造成国有资产的大量流失。1997刑法首次直接使用了国有资产的概念,从理论上澄清认识明确国有资产的概念,对私分国有资产罪,徇私舞弊低价折股、出售国有资产罪实践中法律问题释疑,可以在实践中保护好国有资产,规范国有企业转制过程。 第八章以公司破产犯罪为例研究公司终止中的犯罪。公司的设立过程催生了公司,公司的破产、清算程序则最终使公司消灭。公司终止的原因从各国来看概括起来有破产和解散两大原因。其中破产又是公司终止的重要原因,各国立法均规定了破产制度。与之相伴而生的是,在公司的破产过程中存在了大量的违法犯罪行为,极大的破坏了破产法的有效实施,同时也对相关的利益各方造成了极大的损害,因此,从破产欺诈行为的历史沿革、分析主要发达国家和地区的破产欺诈罪立法规定、中国大陆破产欺诈犯罪的立法现状及破产犯罪的立法模式与体例,探讨我国《刑法修正案(六)》关于破产犯罪的规定与完善是当务之急。 在刑法理论上,公司犯罪是一个复杂又充满诸多争议的论题。在宏观上进行研究几乎很难将问题集中于一点,本文打破传统的研究模式,以比较研究为视角,选择公司从设立到运营到终止这一过程中若干具有典型意义的问题进行探讨,期望增强文章的应用价值。限于研究能力,对公司犯罪的全面思考和理论深度仍需要在今后的研究学习中逐步深入。
Corporate crime, a worldwide subject in criminal field, is paid much attention to by researchers and practitioners in many countries. With the rapid development of economy and the increasing trend of economical globalization, corporate crimes have been committing more and more in various forms and lead to serious damages to the economic development and safety of many counties. Many counties have amended and revised their corporate laws, at the same time, the corporate governing structure, corporate form and its operating form, etc. have been developed a lot in theory and practice. Under such circumstances, there arise new and urgent subjects about criminal legislation and punishment of corporate crime on basis of traditional theory. We should research them deeply and systemically. This thesis researches into some important issues on corporate crime and has been divided into eight chapters, including: Chapter One Summary of and Review on Chinese and Foreign Writings about Corporate Crime This chapter roundly introduces and analyzes the general situation of researches on corporate crime and the evaluations of corporate crime theory in some main counties and regions such as the United States, Japan, Germany, Taiwan and Mainland of China. Criminal laws in common law jurisdiction, represented by criminal law of the United States, research corporate crime mainly from the perspective of white-collar crime, while criminal laws in civil law jurisdiction, represented by Criminal Law of Japan, research it more from the perspective of the relationship between enterprise organization theory and enterprise crime, and some are from the perspective of criminology, which is a little different from the situations in china where the researches are conducted more on the criminal liabilities concerned when a company is regarded as subject of crime and the criminal liabilities concerned during the whole process from the company’s establishment to its termination. Such differences about corporate crime research between China and foreign countries can be attributed to four aspects as follows: Firstly, the definition of corporate crime is a litter broad; Secondly, the researches on corporate crime theory are very deep; Thirdly, the legislation concerning corporate crime is in a high level; Lastly, the researching angle of view, ways, scope of corporate crime attach more importance to application of authentic data and empirical study on account of the developed judicial statistics in foreign counties. Chapter Two Basic Theory of Corporate Crime This chapter firstly defines Company which has different meanings in the name itself, its intension and extension in countries and regions because of the differences of legal tradition and legal systems. Secondly, this chapter studies the definition, contemporary general situation of corporate crime and its status in the system of criminal law. Carl·Marx considered corporations as one of the tools that is used to exploit workers, then make them lose humanities and exploit the reasonable pay of their labor. He held the opinion that corporation had its negative aspect. At present, countries in the world tend to regulate the corporate activities by means of criminal punishment or such similar means. The scope of punishing corporations is becoming bigger and the means of such punishment tend to be more various. Chapter Three Legislative Theory of Corporate Crime This chapter roundly introduces and analyzes commercial law, corporate law and criminal law in countries all over the world and makes comparisons in legislative contents and modes of different corporate crime. There is a trend of unification of corporate system in countries. Therefore there appear several unified representations on corporate crime and its punishing rules. At the same time, due to the differences in the economic level, social and cultural background and legal tradition in various countries, there are different problems arising in the process of implementing corporate system and differences in criminal name, basic type, its relationship with corporate form and legislative mode of corporate crime. So it’s necessary to extract corporate crime from unit crime and master the legislative systems macroscopically of corporate crime in various countries and discuss their merits which can be imitated by China. Chapter Four New Corporate Law Theory and Corporate Crime This chapter studies deeply Piercing the Corporate Veil and One-Person Corporation stipulated in the new corporate law and corporate crime. Piercing the corporate veil decides whether a company or an enterprise has subject qulification and thereby is related to unit crime stipulated in Criminal Law of china. This chapter then explores the influences on the application of unit crime and piercing the corporate veil to the criminal liabilities of one-person corporation by piercing the corporate veil in new corporate law from the angles of the initiation and development of legal corporate personality in Chinese and foreign countries and the research on the theoretical grounds, jurisprudential meaning and characteristics of piercing the corporate veil. Chapter Five Internationalization of Corporate Crime and Its legal Control This chapter studies the internationalization of corporate crime, its challenge and the measures employed to handle it. To handle the serious challenge arising from internationalization of corporate crime, international society cooperates with each other actively and under the frame provided by various international organizations, conducts international legal practice on control over corporate crime by distinguishing cross-national crime, international crime and internationalization of crime and analyzing the present situation, characteristics as well as reasons of internationalization of corporate crime. In general international criminal law is presented in international treaties in the form of dispersive and isolated substantive rules governing a single issue. In terms of the present development, international legal control situation of corporate crime is oriented by United Nations and supplemented by various regional organizations. International legislation of corporate crime is mainly presented as various kinds of international treaties stipulated by their organizations. Chapter Six Crime occurred in the Course of Corporate Establishment. Limited Liability Company and Joint-stock Liability Company are two forms of company expressly provided in the corporate law of China and the main organizational form of enterprises in China. The special characters of the Limited Liability Company and Joint-stock Liability Company indicate that the registered capital of a company is the basic sign of its economic capability and the ability to bear risks and debts. Considering the judicial practices, the crime occurred in the course of corporate establishment is mainly crime on corporate capital. Therefore, this chapter selects some typical crimes on corporate capital such as crime of fictitious registered capital, crime of false capital contribution and flight of capital contribution and analyzes their crime constitution and difficult problems in the judicial recognition. Based on these analyses, the author hold the opinion that crime on corporate capital is a kind of statutory crime and its character of law breaking and criminal offence should be ultimately determined by virtue of some prohibitive norms in the relevant corporate and economic management regulations. Criminal law shall take relevant economic statues as its premises instead of regulating directly corporate capital. Chapter Seven Crime in the Process of Corporate Operation Based on exploration of breach of trust in China from the perspective of criminal law, we can infer that it’s a great waste of judicial resources to make accusation of misappropriation. We can accuse crime of breaching trust technically and the equivalent conducts shall be governed as crime of breaching trust such as Crime of Illegally Operating the Same Business in the corporate operation, a kind of corporate breach of trust. In the operation of state-owned companies, the phenomena of distributing state-owned assets privately, crime of fraudulent practice and converting stock by low price, selling state-owned assets, colluding to auction state-owned assets are very sincere and lead to a great deal of loss of state-owned assets. Criminal law OF 1997 firstly adopts and clarifies the concept of state-owned assets in theory, explains some legal issues in the practice concerning crime of distributing state-owned assets privately, crime of fraudulent practice and converting stock by low price, crime of selling state-owned assets, then protects state-owned assets and regulates system conversion. Chapter Eight Research into Crime in the Process of Corporate Termination, Taking Crime on Corporate Bankruptcy In the process of corporate establishment, company is established, whereas corporate bankruptcy and liquidation lead to corporate ultimate termination. Reasons for terminating a company in various counties summarily include bankruptcy and dissolution, in which bankruptcy is a important reason for corporate bankruptcy which is provided in various counties. Accordingly there arise a lot of lawbreaking conducts and crimes in the process of corporate bankruptcy which greatly damages the effective implementation of bankruptcy law and bring a great loss to the related parties. Therefore, it is in burning need to analyze the legislative regulations about in major developed countries and regions as well as legislative situation of fraudulent bankruptcy at present and legislative mode and system of bankrupt crime and explore and improve the provisions of bankrupt crime in The Amendments to the Criminal Law of the People"s Republic of China (VI),. Corporate crime is a complicated subject producing a lot of argument in the theory of criminal law. It is hard to focus study conducted macroscopically on a single point. Beyond the traditional research mode, from the comparative angle of view, this thesis selects some typical issues occurred from corporate establishment to termination to explore in the hope of increasing its practical value. At the same time, this thesis is to be improved in the theoretic depth and width concerning corporate crime in the future research and study.
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