Offenses Against Corporate Interests by Breach of Trust:Rationale for Amendments,Understanding and Application——Also Comments on the Provisions of the Amendment(Ⅻ)to Criminal Law on Offenses of Breach of Trust
The history of amendments to offenses against corporate interests by breach of trust in China reveals the shift of the underlying legislative logic from malfeasance to breach of trust and from differentiated protection to equal protection.The legal interests infringed upon by offenses against corporate interests by breach of trust are diversified,mainly including the property-related interests of a company or enterprise and the integrity of the duty-related behaviors of special-status persons,with the former being the main legal interest,the latter the secondary legal interest,and the economic order the incidental legal interest.Partnership and sole proprietorship falls into the category of"other companies,enterprises"after the amendment,and the scope of perpetrators of offenses against corporate interests by breach of trust can not be determined without reference to predicate laws,but is not limited to the"directors,supervisors and senior managers".Based on the main legal interest infringed upon by offenses against corporate interests by breach of trust,the standard for determining that"a company or enterprise suffers significant loss"can only be the direct economic loss,but taking into account the diversity and difference of legal interests,in terms of aggravated penalty set forth in the law,it is justifiable to properly increase the amount of loss in offenses of breach of trust of other companies or enterprises in comparison with that of state-owned companies and enterprises.
Amendment(Ⅻ)to the Criminal LawBreach of TrustPartnershipSenior ManagerCrime-related Amount
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