Netizen question: hello, lawyer, I want to consult? Lawyer Xiangyang answered: The provisions on corporate crime in China's Criminal Code 1997 and its amendments are huge and complicated, and are generally defined as "unit crime". However, the legislation does not cover all corporate crimes. Analyzing corporate crime from the perspective of criminology is a way to improve the legislation and judicature of corporate crime. Corporate crimes, such as companies, include economic crimes and super-economic crimes, and tend to develop into economic crimes. Generally speaking, we divide corporate crimes into two types: corporate economic crimes and corporate super-economic crimes. (1) Legal person economic crime Legal person economic crime harms social and economic relations, which is generally limited to the academic understanding of economic crime. Economic crime should be understood from the subjective illegal profitability of crime and the objective economic relevance of behavior. Economic crime in the sense of criminal law refers to the act of violating socialist economic relations and economic order and violating the criminal law with the purpose of seeking some illegal economic benefits or avoiding losses in economic activities and related activities, and should be punished by punishment. In the criminology sense, the economic crime is slightly wider and the behavior extension is richer. The basic characteristics include: first, the subjective purpose is to seek illegal economic benefits or avoid losses; Second, the field of occurrence is economic activities and related activities; The third is to infringe on economic relations or economic order. For legal person economic crimes, we need to pay attention to four typical criminal forms. 1, capital crime refers to the crime of violating the company's capital system. The company's capital follows the three basic principles of capital determination, capital preservation and capital unchanged, which is an important institutional guarantee for maintaining the company's market reputation, realizing shareholders' rights and protecting creditors' rights. If the company abuses the trust of shareholders and the public in the process of capital raising, operation and change, it will seriously harm the interests of investors, creditors and the public. False reporting of registered capital, false capital contribution, withdrawal of capital contribution, false certification documents issued by intermediaries, fraudulent issuance of stock bonds, and unauthorized issuance of stock bonds are all capital crimes. China's company law adopts the statutory capital system, that is, the paid-in capital system. The registered capital of a company is a sign of its economic strength and a standard of its credit reliability. The harm of capital crime mainly lies in causing false capital contribution and affecting transaction security. Generally speaking, the criminal law of capital crime is designed as consequential crime, which requires serious consequences to constitute a crime. It should be noted that the difference between falsely reporting registered capital and falsely contributing capital lies in whether it is really contributed; The difference between fraudulent issuance of stock bonds and unauthorized issuance of stock bonds lies in whether it has gone through legal examination and approval procedures. Although fraudulent issuance has gone through legal procedures, it was obtained by fraudulent means. 2. Environmental crimes committed by environmental crime companies are embodied in the crime of destroying environmental resources protection in Chapter VI of our criminal law. More than ten kinds of crimes stipulated in this section can basically be constituted by companies. Environmental crimes destroy the natural environment and ecological environment on which human beings depend, and endanger the sustainable development of human beings. The premise of environmental crime is to violate the legal system of environmental protection, and the Constitution, environmental protection law and criminal law all prohibit the destruction of the environment. In economic development, we should put an end to short-sighted behavior that ignores environmental protection and ecological destruction in order to attract investment. In order to pursue short-term interests, companies tend to reduce costs and externalize, and obtain high profits at the expense of ecological environment destruction, which is also an important topic in the study of environmental criminal law. 3. Financial fraud Crime fraud is relative to honesty. Market economy is an economy ruled by law and has its own logic, and honesty is its ethical basis. Fraud runs counter to market economy. Modern economic theory attaches importance to the construction of economic ethics, and holds that market economy, as the basic mode of human economic life and behavior, has inherent moral significance and value scale, and moral considerations can not be ignored. As Allen Buchanan pointed out, it is becoming a trend to evaluate the market according to whether it meets the requirements of justice. Fraud dispels the moral foundation of market economy, such as "Enron incident" and a series of financial fraud incidents have caused western countries to rethink and attach importance to corporate integrity. The market economy being built in China needs to improve the credit mechanism. Corporate fraud is manifested in the stages of establishment, operation and bankruptcy liquidation. The performance is: (1) falsely reporting the registered capital, submitting false certification documents, and defrauding the company registration; (2) Making false bidding documents, subscription books and bond raising methods to issue stocks or corporate bonds; (3) making false capital contributions and deceiving creditors or the public. (4) Providing false accounting reports; (5) Setting up accounting books in addition to the statutory accounting books; (six) the balance sheet or property list at the time of false registration and liquidation; Wait a minute. Take financial fraud and other corporate fraud crimes as an example. Some "smart" companies falsified data and lied about their performance, which made their stocks appreciate continuously in a short period of time, but eventually led to heavy losses for investors and serious contusion of market confidence. 4. Financial Crimes The financial crimes of financial criminal companies are mainly stipulated in Chapter III of the Criminal Law, namely "the crime of disrupting financial management order" and "the crime of financial fraud". Corporate financial crimes occur in the process of financial management and are closely related to financial instruments. In modern economic life, capital operation has become an important part of strategic management of companies. Especially for listed companies, whether they can successfully raise funds from the capital market and operate or get the support of financial institutions is an important indicator to determine the competitiveness of a listed company. The order of the capital market needs to be maintained by financial laws and regulations, and companies that violate financial laws and regulations, disrupt financial order and cause serious harm will be subject to criminal punishment. Further divide financial crimes, including: financial fraud, currency crimes, foreign exchange crimes, deposit and loan crimes, financial ticket crimes, securities crimes, etc. The provisions on financial crimes in China's current criminal law cannot cope with the existing financial crimes. Taking securities crimes as an example, the refinancing of listed companies is generally through the issuance of new shares and rights issues. Acts of fabricating profits and investment projects in the preparatory stage, if the circumstances are serious, shall be punished according to the crime of providing false accounting reports; After the funds are in place, the listed company changes the investment direction of the raised funds without authorization, and the controlling shareholder of the listed company occupies the raised funds, causing serious consequences. China's criminal law does not clearly stipulate the corresponding criminal responsibility, but these two acts (or charges) often make it impossible for small and medium-sized investors to effectively supervise their investments, which eventually leads to huge losses for investors. It is suggested that the crime of changing the investment of raised funds without authorization and the crime of occupying the assets of listed companies should be added separately, which deserves further study. Capital crime, financial fraud crime, environmental crime and financial crime are four typical forms of corporate crime. Other types of corporate crimes, such as infringement of intellectual property rights, endangering tax collection and management, smuggling, disrupting market order, etc., can also be discussed in special spaces. (II) Corporate super-economic crimes Corporate super-economic crimes generally refer to crimes committed by companies that are beyond the scope of economic activities and need to be distinguished from crimes committed by natural persons under the guise of companies. With the expansion and deepening of the company's participation in social life, corporate crime is developing from simple economic crime to super-economic crime, and the objects of infringement will no longer be limited to economic relations and economic order. Some scholars believe that according to the actual situation of China's social structure and social changes, as well as the realistic characteristics and changing trend of the contradiction between corporate bodies and the whole society, corporate crimes have gone beyond the scope of economic crimes and need to be further dealt with by criminal law. This understanding is appropriate and conforms to the development law of corporate crime. With the denial of the ultra vires rule in the practice of company law, the articles of association no longer strictly limit its own business scope, and the scope of the company's implementation behavior is bound to become wider and wider. Corporate crime is likely to occur in more non-economic fields. The basic characteristics of legal person's super-economic crime are: first, the object of infringement is economic relations and social relations other than economic order; Second, subjectively, it may be intentional crime or negligent crime, not necessarily profit motive; Third, the field of occurrence is not limited to the economic field. American criminology once divided corporate crimes into three categories: crimes against employees; Crimes against consumers; Crime of endangering the collective security of mankind. Corporate crimes here are not limited to economic crimes, and the first and third types of crimes are super-economic crimes. Corporate super-economic crimes include internal super-economic crimes and external super-economic crimes. Internal super-economic crimes are crimes committed by companies against internal employees, while external super-economic crimes are crimes committed by companies against the external public, including consumers and stakeholders. The significance of legal person's super-economic crime lies in comparing the gap between criminal legislation and criminal reality, so as to improve legislation.