伴随着企业合规的快速发展，单位刑事责任的归责问题也成为了刑法理论关注的焦点。企业合规要求将企业责任与员工责任进行有效切割，最大限度的保证建立了有效合规管理体系的企业不会随意受到内部员工个人的违法违规行为的连累而被迫承担刑事责任，从而鼓励企业自身积极主动的建立能够有效防范、监管、应对违法违规风险的内部管理体系来规范和约束员工的行为，以确保企业合法合规的经营运作。

而我国单位犯罪以往适用的刑事归责模式显然不能符合我国当前企业合规政策的发展需要。我国以往司法实践中主要采用的还是以单位内部法定代表人、实际控制人等自然人的行为和意志为主来判断单位整体意志的刑事归责逻辑。这种将个体意志直接转投于单位整体意志的刑事归责方式，片面的将单位意志界定为单位法定代表人、主要负责人等个人意志的集合体，而忽视了单位的独立主体地位，导致我国虽然在立法上明确规定了单位和自然人两个责任主体，强调了单位与自然人在犯罪机理上的等价性，但在实际的归责实践中却始终缺少对单位主体性的独立评价，依然将单位意志作为单纯的自然人意志的集合体，使单位犯罪沦为自然人犯罪的特殊形式，最终难以适应我国当前大力发展企业合规的趋势。对此，我国目前可以凭借发展企业合规这一契机来作出转变，对当前单位犯罪的刑事归责模式进行调整，采用单位与内部人员相分离的刑事归责模式，将单位视为具有独立人格和独立意志的生命有机体，同时将单位的组织结构、章程政策、文化制度、风险预防机制等内在要素是否合规作为判断单位整体意志的依据，方便单位与责任人分别独立的承担刑事责任，真正实现对单位犯罪的预防与惩治。总而言之，一方面企业合规的发展能推动单位犯罪刑事归责模式从重点关注自然人的行为和意志到重点关注单位自身的内在组织结构，而另一方面单位犯罪刑事归责模式的转变也能够反过来为企业合规的应用和发展提供理论支持，二者相辅相成。

因此本文以此为出发点从四个章节进行展开说明。先探讨我国单位犯罪传统刑事归责模式所存在的困境以及域外法人犯罪刑事归责理论的经验与教训，再根据我国具体的国情特色和法律背景论证我国现阶段采用组织体责任论来重塑刑事归责模式的合理性与可行性，最后论述具体的归责方案，为我国单位犯罪确定合理的归责模式提出自己的建议。

With the rapid development of corporate compliance, the issue of unit criminal liability attribution has also become the focus of criminal law theory. Corporate compliance requires the effective separation of corporate responsibility and employee responsibility, ensuring to the greatest extent that enterprises that have established an effective compliance management system will not be arbitrarily implicated in personal illegal and irregular behavior of internal employees and forced to bear criminal responsibility. This encourages enterprises to actively establish an internal management system that can effectively prevent, supervise, and respond to illegal and irregular risks to regulate and constrain employee behavior, To ensure the legitimate and compliant operation of the enterprise.

However, the criminal liability model previously applied to unit crimes in China clearly does not meet the development needs of China's current corporate compliance policies. In the past judicial practice in our country, the criminal liability logic mainly used the behavior and will of natural persons such as internal legal representatives and actual controllers to judge the overall will of the unit. This criminal attribution method, which directly transfers individual will to the overall will of the unit, unilaterally defines the unit will as a collection of individual wills such as the legal representative and main responsible person of the unit, while neglecting the independent subject status of the unit. This has led to China's legislation clearly stipulating the two responsible subjects of the unit and natural person, emphasizing the equivalence between the unit and natural person in the criminal mechanism, However, in practical accountability practices, there has always been a lack of independent evaluation of the subjectivity of the unit, and the unit will is still regarded as a pure collection of natural person will, making unit crime a special form of natural person crime, ultimately making it difficult to adapt to the current trend of vigorously developing enterprise compliance in China. At present, China can take advantage of the opportunity of developing corporate compliance to make changes and adjust the current criminal liability model for unit crimes. We will adopt a criminal liability model that separates units from internal personnel, treating units as living organisms with independent personality and will. At the same time, we will also consider the organizational structure, articles of association, policies, cultural systems The compliance of internal factors such as risk prevention mechanisms serves as a basis for determining the overall will of the unit, facilitating the independent assumption of criminal responsibility by the unit and responsible persons, and truly achieving the prevention and punishment of unit crimes. In summary, on the one hand, the development of corporate compliance can promote the criminal accountability model for unit crimes from focusing on the behavior and will of natural persons to focusing on the internal organizational structure of the unit itself. On the other hand, the transformation of the criminal accountability model for unit crimes can also provide theoretical support for the application and development of corporate compliance, and the two complement each other.

Therefore, this article takes this as the starting point and elaborates on it through four chapters. Firstly, it explores the difficulties of the traditional criminal liability model for unit crimes in China, as well as the experience and lessons of the criminal liability theory for corporate crimes outside the region. Then, based on the specific national characteristics and legal background of China, it demonstrates the rationality and feasibility of using the organizational responsibility theory to reshape the criminal liability model at present. Finally, it discusses the specific liability scheme, Propose my own suggestions for determining a reasonable attribution model for unit crimes in China.