在刑事法領域中，法人是否有犯罪能力，素有爭議。隨著經濟發展，企業作為組織體，在各個法領域中，諸如食品藥物領域、生態環境領域、金融資本市場領域等，企業活動造成侵害民眾利益的情形，亦愈見頻繁。本文以下將分為三大部分，對法人犯罪問題進行探討。第一部分，指出法人作為犯罪主體所面臨的問題，在現代刑法以「自由意志」為前提的責任基礎下，法人是否有犯罪能力，進而受到刑事制裁？此一部分將針對我國關於法人犯罪的相關學說見解與實務判決，進行分析檢討。第二部分，介紹德國與法國法人刑事責任之立法趨向，就德國法制部分，尤其針對「組織缺陷」理論與法人之「社會責任」加以探討，並分析德國法人刑事責任的發展；就法國法制部分，則介紹法國刑法就法人刑事責任的修法情形。最後，本文嘗試以「組織缺陷」理論，做為建構法人刑事責任的理論基礎，並建議採取兩罰模式，以及擴大對法人處罰之刑罰制裁種類，以達到預防法人犯罪之目的。

In the field of criminal law, whether a corporate is able to commit a crime has been controversial. With the development of economy, corporates, as an organizational body, whose invasion of the interests of generable public caused by violation of various laws, such as economic criminal law and environmental criminal law, has also been found frequently. This study is organized into 3 parts to investigate this issue. Part 1 indicates the problems faced by corporations as the subject of offense. In modern criminal laws where the liability basis is ”free will,” are corporations able to commit crimes and thus be subject to criminal penalties? Part 2 refers to the legislative trend of various countries in the European Union, and introduces the amendments to laws concerning corporate criminal liability in criminal law in France, as well as the development of criminal liability of criminals in Germany. The theories of ”organizational fault” and ”social responsibility” will be particularly introduced. In the end, this study intends to use theories of ”organizational fault” as the theoretical basis to establish the corporate criminal liability, as well as to make suggestions on expansion of types of criminal penalties, to achieve the objective of prevention of corporate crime.