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单位立功是近年来学界探讨的热点与难点。我国现行刑法未确立单位立功制度,理论界关于单位立功的专题论文也仅寥寥几篇,一些在研究单位犯罪的论著里,提及单位立功的也屈指可数,这使得单位立功实际上处于了立功制度和单位犯罪制度“两不管”的尴尬境地。这种情形,显然与单位作为和自然人并列的犯罪主体这一地位不相符。从转型时期确保社会和谐,惩罚与预防单位犯罪以及贯彻宽严相济的刑事政策角度来看,建构单位立功制度极其必要。而立功概念的深入人心、单位立功的客观存在以及不违背刑法适用平等性又使得单位立功的具体建构成为可能。
The unit meritorious service is the hot spot and the difficult spot that the academic circle explores in recent years. The current criminal law in our country has not set up the unit meritorious service system, and there are only a few articles in theoretical circles about the merits of the units. In the treatise on the crime of the unit of study, there are also a few references to the merit of the unit, which makes the meritorious service of the unit in fact Meritorious service system and unit crime system “two no matter ” embarrassing situation. This situation obviously does not accord with the position of the unit as a criminal subject that is juxtaposed with natural persons. From the angle of ensuring social harmony during the transitional period, punishing and preventing unit crimes and implementing the criminal policy of combining leniency and strictcy, it is extremely necessary to construct the unit meritorious service system. The concept of merits and deeds, the objective existence of meritorious units as well as does not violate the application of equality in criminal law makes the merits of units made possible the specific construction.