摘要： 在基本形态或者本体意义上，单位犯罪就是单位的单独犯罪，既不是单位与直接责任人员的共同犯罪，也不能将其归结为直接责任人员的共同犯罪。单位共同犯罪是我国刑法的客观存在。成立单位共同犯罪，应当具备主体、主观方面等条件。在主体条件中，两个以上因为出资、隶属等原因而存在相互联系的单位共同实施犯罪的，认定是单位犯罪还是单位共同犯罪，需要明确的关键在于，实施犯罪行为的到底是一个单位还是两个以上单位。如果单位内部成员以其自然人的身份，出于自己的意志，与单位形成共同犯罪故意，应认定构成单位共同犯罪。单位与其委托代理人之间可以成立单位共同犯罪。在主观条件中，主体间的意思联络是以实行犯与其他共犯人之间具有直接意思联络为核心的。确定单位主体间具有犯罪的意思联络，关键在于单位参加犯罪是单位意志的表现。单位共同犯罪的形式，不存在单位犯罪集团的形式。

关键词: 单位犯罪 , 共同犯罪 , 单位共同犯罪 , 直接责任人员

Abstract: Unit crime is not joint crime．But according to our criminal law，units can constitute joint crimes．Such things exist objectively．The unit joint crimes are constituted with four characteristics，such as subject elements of crime and subjective elements of crime．There are two or more subjects in a crime and at least one of them must a unit．There is the same criminal intention among the criminal subjects．In such joint crimes，all subject of crime know each other’S criminal will．The direct communication between the person who conducts practically and other accomplices on their criminal intention is the COle of their will communication．The forms of the unit joint crime dant include the cooperation of unit crimes．

Key words: Unit crime, Joint crime, The unit joint crimes, The persons who are directly in charge