单位犯罪在我国刑法上经历了由反对到认可的历史过程,现在已经成为一类重要的特殊主体的犯罪,随着立法和司法实践的不断进步,单位犯罪的构成理论也日益得到发展。有关单位犯罪主体的认定、单位犯罪的罪过问题以及单位行为的认定问题一直是刑法理论界争议较大的问题。本文认为在单位犯罪的主体认定方面,一方面应当从立法出发,同时还应注意到立法存在的不足和缺陷;单位犯罪的罪过表现为单位整体意志的整体罪过,不仅有故意,也可有过失;只有单位主管人员或直接责任人员实施犯罪行为是经单位决策机关事前决定或事后认可的情况下,才能体现出单位的意志,才代表单位的行为,才能认定为单位犯罪。 Unit crime has undergone a historical process from objection to ratification in China’s criminal law. Now it has become an important category of crime. With the continuous improvement of legislation and judicial practice, the theory of the constitution of unit crime has also been increasingly developed. The cognizance of the principal of the unit crime, the crime of the unit crime and the cognizance of the unit behavior have always been the controversial issues in the criminal law theory circle. This article holds that, on the one hand, the main body of the crime of unit crime should proceed from the legislation on the one hand, and at the same time it should also pay attention to the shortcomings and flaws in the legislation. The crime of unit crime shows as a whole the sin of the unit as a whole, not only on purpose but also on fault ; Only when the unit director or the person directly responsible for the commission of a criminal act is decided beforehand by the decision-making organ of the unit or afterwards recognizes the will of the unit to represent the unit’s behavior before it can be identified as a unit crime.