摘要： 单位犯罪自首问题不论在理论研究还是司法实践中都争议较大。本文从单位自首的理论依据出发，在肯定单位能够构成自首的前提下，基于与自然人自首相比较的视野，对单位自首的构成及司法认定进行了阐述，并认为其他直接责任人员不能当然地代表单位自首、单位不能构成准自首、目的与动机不影响单位自首的认定以及单罚制前提下单位自首也应当被认定，等等。

关键词: 单位自首, 自然人自首, 主客观要件, 共同犯罪, 单罚制

Abstract: The issue of voluntary surrender of the unit has been disputed both in the fundamental theory and the judi-cial practice fields. This paper starts from the theoretic basis of voluntary surrender of the unit, on the premisethat the unit can constitute voluntary surrender, compares it with voluntary surrender of the natural person, elabo-rates the constitution and judicial recognition of voluntary surrender of the unit. The paper has viewpoints the to ther direct liable persons cannot certainly represent the unit to surrender, the unit cannot constitute quasi-sur-render, purpose and motive will not affect the recognition of voluntary surrender of the unit and voluntary surren-der of the unit should also be recognized under the single punishment principle, etc.

Key words: Voluntary Surrender of the Unit, Voluntary Surrender of the Natural Person, Subjective and Objective Elements, Joint Offense, The Single Punishment Principle