Corporate Crimes are growing around the world, especially economic crime. Market players dare to carry out criminal activities and ignore legal restrictions in order to benefit more for their own interests. Recognition of legal persons bearing criminal responsibility has also become the trend of international development nowadays. Economy is growing rapidly in recent years, with the open economic system of Macau Special Administrative Region. Despite the scale of economy continues to expand, many of new industries are being developed, hundreds oTnew companies are set up each year, and Macau "Penal Code" has not been modified for criminal subjects since it was effective in 1996. It is still based on "Penal Code" Article 10 that "only natural persons can bear criminal responsibility, except as otherwise herein provided", Although there is such provision, it is not totally and absolutely deniable that legal persons can turn into the subject of a crime, nor there is an intention to recognize the legal persons as the subject of crime. When an urgent need to penalize Corporate Crime by law is encountered, it can only be justified through the Single Criminal Law or Subsidiary Criminal Law and therefore, inconsistency occurs due to different requirements and special enactments. It is significantly necessary to re-examine, and to make appropriate modifications and adjustments so as to perfect the legal definition and system of Macau Corporate Crime. The importance of recognizing Corporate Crime has come to the attention to mainland China long time ago. In 1997, after the revision of "People's Republic of China Criminal Law", "unit crime" is prescribed in section 4 of chapter 2, and it proved that mainland China has established officially the definition of Corporate Crime. The development and provision of legal system in mainland China is a definite worthy reference to Macau, with similarity and impact of rapid growth in Corporate Crime every day, it is worth for Macau by reference about the development and provision of the legal system in mainland China. The purpose of this thesis is to study the differences between the legal system of Corporate Crime between Mainland China and Macau. In comparison of the Corporate Crime legislations, Corporate Crime constituent elements, Corporate Crime charges and Penalties Institutional, it is to discover similarities and differences between Corporate Crime of Mainland China and Macau, to specifically analyze the evolution of legal system of corporate crime in mainland China, the distribution of the specific charges, the advantage of provisions of Corporate Crime as well as highlighting aspects which should be modified. By revealing the weaknesses and flaws of the Macau Corporate Crime legislations with actual cases and all the above-mentioned references, Macau will be able to provide a better solution in reforming relevant legislations. With the rapid growth of economy in Macau, Corporate Crime is not neglectable, and there should be no more delay in reforming the outdated or non-compliant laws. Otherwise, it would only encourage further illegal and criminal activities committed or executed by legal person. Key words ： Corporate Crime, unit crime, constituent element, penalty system

法人犯罪在世界各地均與曰倶增，在經濟犯罪的案件中尤為明顯，各市場主體為了其自 身能獲取更多的利益，願意不顧法律的限制而進行犯罪活動，承認法人可以承擔刑®責任 也是國際發展的趨勢。澳門特別行政區，具備開放的經濟體系，近年來，澳門經濟更呈現 快速的增長，經濟規櫈不斷的擴大，更有不少新興起的行業正在發展當中，每年新成立的 公司以百計算，然而，澳門《刑法典》自1996年生效以來，期間的修改亦沒有針對犯罪 的主體作出修改，仍然是根據《刑法典》第10條的規定，“僅自然人方負刑事责任，但 另有規定者除外”，雖然這樣規定，並未有完全絶對否定法人可以成為犯罪的主體，但顯 然亦未有耍承認法人可以成為犯罪主體的意思，而在面對急切需要透過法律規定以滿足惩 罰法人犯罪的需要時，就只能透過單行刑事法規或附屣刑法予以規定，這樣，由於不同的 單行法規有不同的規定，以致在法人犯罪在多方面的規定也產生不一致的情況，澳門確實 有必要對法人犯罪制度重新審視，作出修改以致完善。在中國内地，很早就意識到法人犯 罪的重要，1997年修訂後的《中華人民共和國刑法》就正式確立了法人犯罪，第二章第四 節規定了“單位犯罪”，在同樣面對著法人犯罪日益嚴重的衝喂下，有著相同的法律需要， 中國内地法人制度的發展以及規定是值得澳門所借鑒的。本文主要透過中國内地法人犯罪 制度與澳門法人犯罪制度的比較，分別從法人犯罪立法、法人犯罪構成要件、法人犯罪的 罪名以及處罰制度上進行比較，從而透視出中國就法人犯罪與澳門法人犯罪的相冋與不 同，具體分析中國内地法人犯罪規範的演變，具體罪名的分佈，法人犯罪規定的優勢以及 尚須完善的地方，致使在澳門刑事立法上，就法人犯罪方面的規定，可以因此得以借鑒， 同時亦透過澳門實際的案例去揭示出澳門法人犯罪範圍的缺陷，從而道出一定的立法對 策。在澳門這個經濟發展快速的城市裡，法人犯罪已經不是我們能忽略的問題’其改革需 加快腳步，因為滯後和不完善的法律，只會讓更多的法人為了自身得到最大的利益而肆無 忌憚地犯罪。 關鍵字：法人犯罪•單位犯罪*構成要件•處罰制度