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摘   要
     伴随着自首制度和单位犯罪制度在《刑法》中的法典化，单位自首已成为刑法理论以及司法实践中所亟需解决的新课题。何为单位自首、单位自首的理论依据、单位自首的成立要件、单位自首在司法实践中存在的问题以及如何对单位自首进行司法认定是解决这一新课题所必需首先探讨的问题。本文首先介绍学界对单位自首的研究状况以及发展趋势，关于单位能否自首学界主要有肯定论和否定论两种观点；文章在第一部分阐述单位自的理论依据以及对单位自首进行界定，单位自首是刑法规定自首制度和单位犯罪制度的逻辑必然，符合我国刑法规定自首制度的立法意旨、符合我国惩办与宽大相结合的刑事政策，是立法和司法实践的必然选择；第二部分论述单位自首的司法认定，简析单位自首的成立要件以及对单位自首的司法认定中存在的主要问题，从反面阐述不应认定为单位自首的情形；第三部分探讨单位自首的效力范围以及对单位自首的处罚，单位成立自首后，不能当然地认为单位的直接负责的主管人员和其他直接责任人员都成立自首。
关键词：单位犯罪   单位自首   司法认定

Abstract
With surrendered system and the system of crime unit in the "Criminal Law" in the Code, the Penal Code has become a unit surrendered theory and judicial practice in the new issues that need urgent solutions. It surrendered to units, unit surrendered the theoretical basis for the establishment of units surrendered Elements of the unit surrendered in judicial practice and the problems that exist in how the unit that surrendered a judicial solution to this new task is necessary to first explore the issue. This article first introduced academic units surrendered to the status of research and development trends, whether on the unit surrendered a major academic theory and affirmed the negative views of the two; article in the first part of the units on the theoretical basis for the units and surrendered to define, unit surrendered The criminal law system and surrendered units inevitable logic of the system of crime, in line with China's criminal law system turned himself in the legislative intention, in line with China's punishment with leniency combination of criminal policy, legislation and judicial practice is an inevitable choice for the second part on the surrendered units Justice finds that the unit surrendered On the establishment of the Elements and surrendered to the judicial units in that the main problem, from the negative side should not be described as a unit that surrendered the case, turned himself in the third part of the effectiveness of the unit and the unit surrendered punishment , The unit set up after the surrender, of course, that can not be directly responsible for the unit in charge of personnel and other personnel are directly responsible for the establishment of surrender.
Key words: Unit crime；The unit surrenders；Justice finds that

目   录
摘  要 ............................................................I
ABSTRACT ..........................................................II
引  言............................................................ 1
一、单位自首概述 ..................................................2
（一）单位自首的理论依据 ..........................................2
1. 单位自首是刑法规定自首制度和单位犯罪制度的逻辑必然............. 2
2. 单位自首符合我国自首制度的立法意旨 .............................2
3. 单位自首符合我国的刑事政策也是立法和司法实践的必然选择......... 3
（二）单位自首的界定 ..............................................3
二、单位自首的司法认定 ............................................4
（一）单位自首的成立要件 ..........................................4
（二）单位自首的司法认定中存在的主要问题.......................... 5
1. 单位整体意志的界定 .............................................5
2. 单位自首实施行为人认定......................................... 7
（三）不应认定为单位自首的几种情形................................ 9
1. 直接负责的主管人员代表单位自首的行为 ...........................9
2. 单位其他直接责任人员代表单位自首的行为......................... 10
3. 单位之外的人员代表单位自首的行为 ...............................10
4. 基于认识错误的自首行为 .........................................10
三、单位自首的处罚 ............................................... 10
（一）单位自首的效力范围 ..........................................11
（二）单位自首的处罚 ..............................................11
结  论............................................................ 13
参考文献 ..........................................................14
致  谢 ............................................................15

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