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由于我国现代企业制度是从计划经济转型而来,计划经济时代经济模式在建立的现代企业制度中仍然有不少的残留,反映在立法中主要表现在法律法规中相关规定的衔接以及界限不清,在司法实务中特别是经济犯罪侦查、认定、处罚中,对企业性质的认定经常发生歧义,这直接涉及对其中的从业人员违法犯罪行为的定性以及罪与非罪的界限。本文以此为探讨的核心,对其中的若干具有共性的概念、犯罪主体及其刑事责任予以探讨。
Since the modern enterprise system in our country is transformed from a planned economy, there are still many residues in the modern enterprise system established by the economic model in the era of planned economy. It is mainly reflected in the legislation that the convergence of the relevant provisions in laws and regulations and the unclear boundaries In the judicial practice, especially in the investigation, determination and punishment of economic crimes, the disambiguation of the nature of the enterprise often occurs. This directly involves the definition of crimes committed by employees and the boundaries between crime and non-crime. This article takes this as the core of this study, and discusses some of the common concepts, criminal subjects and their criminal responsibilities.