Based on the Criminal theory home and abroad,this essay tries to conduct technical research and nuanced analysis of the definition of unit crime in order to give it an exact and scientific definition,and accurately grasp its denotation and connotation.

In theory, there are many viewpoints of concept of institutional crime, and many great differences exist in whether or not show some elements, such as institutional interest, the decision of person in charge, the form of culpability, the scope of actor, the scope of profession, inspection and administration.

In our country, the criminal law has made explicit stipulation to the institutional crime, while Law of Criminal Procedure lacks the corresponding stipulation of legal procedure.

There exists severe defects in the penalty provision of institutional crime in China s criminal law of the lack of justice, operability and unicity of penalty category and disproportionate sternness imposed on the individuals directly liable for the crime.

The judicial office is facing the new challenge in the corporate crime,when One-Man Company s legal station has been established.

most of the corporate crimes established in 1997 Criminal Code, which offend not only criminal law but also administrative law meanwhile, have an obvious "double -breach of law" characteristic.

On the relationship between crimes committed by a unit and joint crimes;

The crime of dividing up stated-owned assets in secret is not committed for the purpose of securing illegitimate benefits of the unit, but the crimes committed by a unit must be perpetrated for this purpose.