The judicial office is facing the new challenge in the corporate crime,when One-Man Company s legal station has been established.

most of the corporate crimes established in 1997 Criminal Code, which offend not only criminal law but also administrative law meanwhile, have an obvious "double -breach of law" characteristic.

On the relationship between crimes committed by a unit and joint crimes;

The crime of dividing up stated-owned assets in secret is not committed for the purpose of securing illegitimate benefits of the unit, but the crimes committed by a unit must be perpetrated for this purpose.

In theory, there are many viewpoints of concept of institutional crime, and many great differences exist in whether or not show some elements, such as institutional interest, the decision of person in charge, the form of culpability, the scope of actor, the scope of profession, inspection and administration.

In our country, the criminal law has made explicit stipulation to the institutional crime, while Law of Criminal Procedure lacks the corresponding stipulation of legal procedure.

There exists severe defects in the penalty provision of institutional crime in China s criminal law of the lack of justice, operability and unicity of penalty category and disproportionate sternness imposed on the individuals directly liable for the crime.

The unit crime had already been clearly assimilated into our country criminal law in 1997,but its content is simple, which was only involved in the general rule and the concrete part,and there is no specialty in the unit crime,which causes great dis- pute in the judicial practice.

Analyzing characteristics and the rules of concrete criminal punishment can provide the gist of understanding the unit crime.

For a long time, there are a lot of books related to the unit crime, which usually pay attention to such material element of a crime as the unit, but seldom talk about the criminal responsibility of the members of the unit, especially of the persons who are in charge and the persons who bear direct responsibility.

When the units committing crimes have been revoked the business license,the executives and other personnel of the units committing crimes who bear immediate responsibilities should be prosecuted for criminal liability,no longer prosecuting the units committing crimes.