本文的引言部分简单说明了单位犯罪的基本含义、产生背景，并提出了我国单位犯罪构成要件的主要问题。根据“提出问题——分析问题——解决问题”的基本思路，本文分为三章进行讨论： 本文的第一章，单位犯罪构成要件的现状及问题。首先，该章对我国单位犯罪构成要件的立法现状及司法现状进行了概述梳理；其次，该章对我国单位犯罪构成要件的主要问题进行了展开讨论。 本文的第二章，单位犯罪构成要件问题的症结及出路。该章提出了解决单位犯罪构成要件问题的关键在于单位刑事责任理论的确立，对此，首先，该章认定了单位刑事责任能力的本质是一种规范性评价；其次，该章认定了单位刑事责任能力规范性评价的必要性及正当性在于预防单位犯罪的刑事政策需求；最后，该章通过较为详细的展开与讨论，最终倡导以组织责任原则作为单位的刑事责任原则、以分离论把握单位与单位成员的刑事责任关系。 本文的第三章，单位犯罪构成要件问题的解决——以组织责任原则与分离论为基础。该章以组织责任原则以及单位与单位成员刑事责任分离论作为基本理念，对本文第一章所提出的主要问题进行了逐一解决。本章最终的结论是：首先，关于单位犯罪的主体问题：具备形式合法性特征的单位应具有单位犯罪的主体资格，因而单位犯罪的主体应包括一切依法成立的法人、非法人组织、一人公司、机关等，且依法成立后主要实施犯罪活动的单位更应当是单位犯罪的主体；单位犯罪的主体个数只有一个，即单位。其次，关于单位犯罪的主观及客观行为方面问题：从规范性评价及方法论的角度，可以通过单位的组织因素来认定单位犯罪的主观及客观行为方面，而由于单位的组织因素可概括归纳为单位制度以及单位成员两个部分，因此可以从单位制度认定单位犯罪的主观方面，从单位成员业务活动认定单位犯罪的客观行为方面，依据主客观相统一的基本原则，单位成员业务活动应符合单位犯罪意志，才能认定单位犯罪成立。最后，关于单位犯罪的客体问题：理论上可得出单位可实施一切犯罪的结论；而无论是否采纳无限论的观点，对于分则中有关单位犯罪的条文表述也应当予以规范和统一。 本文的结语部分简单总结了本文的基本成果及不足之处，并作出了展望。

The introduction of this article has presented the basic meaning of unit crime, the background of unit crime, and the main problems of the constitutive requirements of unit crime in China. According to the basic idea of “putting forward the problem—analyzing the problem—solving the problem”, this article is divided into three chapters for discussions: The first chapter of this article including the status quo of the constitutive requirements of unit crime in China and the main problems. Firstly, the author describes the legislative and judicial status quo of the constitutive requirements of unit crime in China. Secondly, the author discusses the main problems of the constitutive requirements of unit crime in China. The second chapter of this article including the crux of problems of the constitutive requirements of unit crime and the way out. The author puts forward that the key to solve problems of the constitutive requirements of unit crime in China lies in the establishment of the theory of unit criminal responsibility. In view of this, firstly, the author determines that the essence of unit criminal responsibility is a kind of normative evaluation. Secondly, the author determines that the legitimacy of the normative evaluation to unit criminal responsibility lies in the need of the criminal policy of preventing the unit crime. Finally, through more detailed discussions, the author advocates that take the principle of organizational responsibility as the principle of unit criminal responsibility, and use the separation theory to understand the relationship between unit and its members. The third chapter of this article has proposed solutions to problems of the constitutive requirements of unit crime, based on the principle of organizational responsibility and the separation theory. The author takes the principle of organizational responsibility and the separation theory as the basic idea to solve problems raised in the first chapter one by one. This chapter has come to the following conclusions: Firstly, with regard to the main problems of the subject of unit crime, the subject of unit crime has the characteristics of formal legality, so the subject of unit crime should include all legally established units such as legal persons, unincorporated organizations, one-person companies, state organs and so on, and the legally established unit that mainly carries out criminal activities should be the subject of unit crime, and the subject of unit crime is only one, namely unit. Secondly, with regard to the main problems of the subjective and objective behavioral aspects of unit crime, from angles of the normative evaluation and methodology, we can identify the subjective and objective behavioral aspects of unit crime through the organizational factors of the unit, since the organizational factors of the unit can be summed up into two parts including the unit system and the unit members, we can identify the subjective aspect of unit crime through the unit system and identify the objective behavioral aspect of unit crime through the business activities of unit members, and according to the basic principle of unity of subjectivity and objectivity, the business activities of unit members should conform to the criminal will of the unit. Finally, with regard to the main problems of the object of unit crime, it is theoretically possible to conclude that the unit can commit any crime, and whether or not adopting the view of the infinite theory, the expression of the specific provisions about unit crime should also be standardized and unified. In the conclusion of this article, the author summarizes the basic achievements and shortcomings, and makes a prospect.