单位如果实施了刑法分则没有将单位规定为犯罪主体的危害行为,其直接负责的主管人员和直接责任人员是否应承担刑事责任,理论和实务上有肯定与否定两种见解。本文持肯定论的观点,同时就否定论者提出的相关理由进行回应,在此基础上就单位犯罪中其自然人承担刑事责任的根据问题进行论述,以从一个更广的角度论证肯定说的观点。 If the unit has implemented the Criminal Law, it does not stipulate that the unit is a hazardous act of the criminal subject. Whether the direct responsible officer in charge and the directly responsible person should bear the criminal responsibility, both the theory and the practice affirm and deny both opinions. This article holds the viewpoints of affirmative theory, and at the same time, it responds to the relevant reasons proposed by the negationists. On the basis of this, it discusses the basis of criminal responsibility assumed by the natural persons in the unit crime in order to prove the point of affirmation from a wider perspective .