单位犯罪是一种客观存在的并且日益严重的犯罪现象。我国现行刑法并没有明确规定对单位犯罪能否适用自首,以至于给司法机关在司法实践中审理单位犯罪自首类案件造成一定的困难。我国97年对单位犯罪做了明文规定,这无疑为打击单位犯罪提供了强有利的理论依据,因此,完善单位犯罪自首制度,对我国刑事立法和刑事司法都有着重要的意义。 Unit crime is an objective and increasingly serious crime phenomenon. The current criminal law in our country does not clearly stipulate whether the unit crime can be surrendered or not, so that it is difficult for the judicial organs to handle unit crimes in the judicial practice in the cases of the first type. In 1997, the express stipulations on unit crime in our country provided undoubtedly a powerful theoretical basis for cracking down on unit crimes. Therefore, improving the institution of surrendering of units of crime has great significance to our country’s criminal legislation and criminal justice.