全国人民代表大会常务委员会


中华人民共和国主席令（八届第41号）

《全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定》已由中华人民共和国第八届全国人民代表大会常务委员会第十二次会议于1995年2月28日通过，现予公布，自公布之日起施行。

中华人民共和国主席 江泽民
1995年2月28日


全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定(附英文)

（1995年2月28日第八届全国人民代表大会常务委员会第十二次会议通过 1995年2月28日中华人民共和国主席令第四十一号公布 1995年2月28日施行）

为了维护社会经济秩序，保护公司的合法权益，惩治违反公司法的犯罪行为，对刑法作如下补充规定：
一、申请公司登记的人使用虚假证明文件或者采取其他欺诈手段虚报注册资本，欺骗公司登记主管部门，取得公司登记，虚报注册资本数额巨大、后果严重或者有其他严重情节的，处三年以下有期徒刑或者拘役，可以并处虚报注册资本金额百分之十以下罚金。
申请公司登记的单位犯前款罪的，对单位判处虚报注册资本金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处三年以下有期徒刑或者拘役。
二、公司发起人、股东违反公司法的规定未交付货币、实物或者未转移财产权，虚假出资，或者在公司成立后又抽逃其出资，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处虚假出资金额或者抽逃出资金额百分之十以下罚金。
单位犯前款罪的，对单位判处虚假出资金额或者抽逃出资金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
三、制作虚假的招股说明书、认股书、公司债券募集办法发行股票或者公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
四、公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告，严重损害股东或者其他人利益的，对直接负责的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
五、公司进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者在未清偿债务前分配公司财产，严重损害债权人或者其他人利益的，对直接负责的主管人员和其他直接责任人员，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
六、承担资产评估、验资、验证、审计职责的人员故意提供虚假证明文件，情节严重的，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
单位犯前款罪的，对单位判处违法所得五倍以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
七、未经公司法规定的有关主管部门批准，擅自发行股票、公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员，依照前款的规定，处五年以下有期徒刑或者拘役。
八、国家有关主管部门的国家工作人员，对不符合法律规定条件的公司设立、登记申请或者股票、债券发行、上市申请，予以批准或者登记，致使公共财产、国家和人民利益遭受重大损失的，依照刑法第一百八十七条的规定处罚。
上级部门强令登记机关及其工作人员实施前款行为的，对直接负责的主管人员依照前款规定处罚。
九、公司董事、监事或者职工利用职务上的便利，索取或者收受贿赂，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十、公司董事、监事或者职工利用职务或者工作上的便利，侵占本公司财物，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十一、公司董事、监事或者职工利用职务上的便利，挪用本单位资金归个人使用或者借贷给他人，数额较大、超过三个月未还的，或者虽未超过三个月，但数额较大、进行营利活动的，或者进行非法活动的，处三年以下有期徒刑或者拘役。挪用本单位资金数额较大不退还的，依照本决
定第十条规定的侵占罪论处。
十二、国家工作人员犯本决定第九条、第十条、第十一条规定之罪的，依照《关于惩治贪污罪贿赂罪的补充规定》的规定处罚。
十三、犯本决定规定之罪有违法所得的，应当予以没收。
犯本决定规定之罪，被没收违法所得，判处罚金、没收财产，承担民事赔偿责任的，其财产不足以支付时，先承担民事赔偿责任。
十四、有限责任公司、股份有限公司以外的企业职工有本决定第九条、第十条、第十一条规定的犯罪行为的，适用本决定。
十五、本决定自公布之日起施行。

Decision on Punishment over Crimes against the Company Law

(Adopted at the 12th Session of The standing Committee of The 8thNational People's Congress and promulgated on February 28, 1995)

Whole document
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8th
National People's Congress and promulgated on February 28, 1995)
With a view to maintaining the social and economic order, protecting
the legal rights and interests of a company, punishing the crimes against
the company Law, the following provisions are formulated as a supplement
to the Criminal Law.
Article 1
Anyone who falsely reports the registered capital of a company when
applying for registration to the competent authorities by using fake
certificate documents or taking other fraudulent methods to acquire the
registration of the company, if to a huge amount, resulting in a serious
consequence or other grave effects, shall be sentenced to less than 3
years' imprisonment or criminal detention, and may, together, be fined
amounting to no more than 10 percent of the registered capital falsely
reported.
The unit applying for registration, who commits the offence provided
for in the preceding paragraph, shall be fined amounting to less than 10
percent of the registered capital falsely reported; the person(s) directly
in charge and others directly obliged shall be sentenced to less than 3
years' imprisonment or criminal detention in accordance with the
provisions stipulated in the preceding paragraph.
Article 2
The promoters, shareholders of a company who, in violation of the
Company Law, do not deliver the currencies or property in kind or do not
effect the transfer of property rights, falsely deliver the capital
contributions or withdraw the capital contributions after the company has
been established, if to a huge amount, resulting in a serious consequence
or other grave effects, shall be sentenced to less than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to less than 10 percent of the capital falsely delivered or withdrawn.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 10 percent of the capital
falsely delivered or withdrawn by the unit; the person(s) directly in
charge and others directly obliged shall be sentenced to less than 5
years' imprisonment or criminal detention according to the provisions
stipulated in the preceding paragraph.
Article 3
Anyone who issues stocks or corporate bonds by making up fake
prospectus, share subscription applications or corporate bond offer
procedure, if to a huge amount and resulting in a serious consequence or
other grave effects, shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than 5 percent of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 5 percent of the fund
illegally raised; the person(s) directly in charge and others directly
obliged shall be sentenced to no more than 5 years' imprisonment or
criminal detention according to the provisions stipulated in the preceding
paragraph.
Article 4
If a company provides the shareholders and the solo public with a
false financial and accounting report or conceals important information in
its financial and accounting report, thus seriously infringing upon the
interests of shareholders or others, the person(s) directly in charge and
others directly obliged shall be sentenced to less than 3 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than RMB 200,000 yuan.
Article 5
In liquidation, if a company hides its assets, makes a false account
in its balance sheet or inventory of property sheet, or allocates its
assets before clearing off its debts, thus seriously infringing upon the
interests of the creditors or others, the person(s) directly in charge and
others directly obliged shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to RMB 200,000 yuan.
Article 6
The personnel in charge of valuation of assets, examination of
capital, verification and audit, who deliberately submit false
documentation, thus resulting in a grave effect, shall be sentenced to no
more than 5 years' imprisonment or criminal detention, and may, together,
be fined amounting to no more than RMB 200,000 yuan.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to no more than fivefold illegal gains;
the person directly in charge and others directly obliged shall be
sentenced to imprisonment or criminal detention of no more than 5 years
according to the provisions specified in the preceding paragraph.
Article 7
Anyone who issues stocks or corporate bonds without approval of the
relevant competent authority regulated by the Company Law, if to a huge
amount and resulting in a serious consequence or other grave effects,
shall be sentenced to less than 5 years' imprisonment or criminal
detention, and may, together, be fined amounting to less than 5 percent
of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to less than 5 percent of the fund
illegally raised by the unit; the person directly in charge shall be
sentenced to less than 5 years' imprisonment or criminal detention
according to the provisions specified in the preceding paragraph.
Article 8
The state personnel of relevant competent authorities, who grant
approval or registration to a company which does not meet the conditions
required by the law in the application for its establishment and
registration, or for listing or issuance of stocks or corporate bonds,
thus seriously infringing upon the public property and the interests of
the state and people, shall be punished according to Article 187 of the
Criminal Law.
Where the higher-level authority forcefully orders the registration
authority and its personnel to take the actions stipulated in the
preceding paragraph, the person in charge who is directly responsible
shall be punished according to the provisions in the preceding paragraph.
Article 9
A company's director, supervisor or staff member who exploits his
office to extort and accept bribery, if to a fairly large amount, shall be
sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less than 5 years' imprisonment, and his
property may, together, be forfeited to the state.
Article 10
A company's director, supervisor or staff member who exploits his
office to seize the company's property, if to a fairly large amount, shall
be sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less more than 5 years' imprisonment, and
his property may, together, be forfeited to the state.
Article 11
A company's director, supervisor or staff member who exploits his
office to embezzle the public fund of his unit for his private use or for
lending it to others, if to a fairly large amount and having not returned
it for over 3 months, or using it for profits-seeking purpose or other
unlawful activities although having returned it within 3 months, shall be
sentenced to no more than 3 years' imprisonment or criminal detention,
and, if to a fairly large amount and never returning it, shall be
punished as the offence of embezzling-public-funds as provided for in
Article 10 of this Decision.
Article 12
State personnel who commit a crime against the provisions as provided
for in Article 9, Article 10 and Article 11 of this Decision, shall be
punished according to the provisions stipulated in the Supplementary
Provisions on Punishment over Crime of Corruption and Bribery.
Article 13
Illegal gains, if any, from the crimes as provided for in this
Decision shall be confiscated.
Those who commit crimes against this Decision, with their illegal
gains to be confiscated, a fine imposed, their property forfeited and a
civil compensation assumed, shall be liable for the civil compensation in
priority in case they are insufficient of the assets for payment of all
the above items.
Article 14
This Decision shall as well be applicable to the crimes committed
against Article 9, Article 10 and Article 11 of this Decision by the staff
and workers of enterprises other than limited liability companies and
companies limited by shares.
Article 15
This Decision shall enter into force from the date of its
promulgation.


国家工商行政管理总局


关于切实加强猪肉市场监管的紧急通知


各省、自治区、直辖市及计划单列市工商行政管理局：

近来，有的地区出现了病死猪肉、“高温猪肉”、注水猪肉等不合格猪肉流入市场的事件，严重损害了消费者的合法权益，威胁到人民群众的身体健康，引起了国务院领导的高度重视。温家宝总理对此作出重要批示，要求加大监管力度，确保市场猪肉卫生、安全。周伯华局长近日连续召开会议，要求迅速查明情况，举一反三，切实加强猪肉市场监管，杜绝类似情况发生，确保人民群众食肉安全。各级工商行政管理机关务必要切实履行职能，认真贯彻国家工商总局《关于进一步加强猪肉、禽蛋等副食品市场监管的紧急通知》（工商明电[2007]21号）的要求，采取有效措施，加大执法力度，严厉查处市场上销售病死猪肉、“高温猪肉”、注水猪肉等不合格肉的违法行为，确保市场猪肉安全。现就有关问题紧急通知如下：

一、加强组织领导，切实抓好落实

猪肉质量直接关系到广大人民群众的身体健康。各级工商行政管理机关要认真落实温家宝总理的重要批示精神，进一步增强政治意识、大局意识和责任意识，努力做到监管与发展、监管与服务、监管与维权、监管与执法的统一。把加强猪肉市场监管作为当前工作的重中之重来抓，切实解决群众最关心、最直接、最现实的利益问题，确保广大人民群众吃上“放心肉”，维护社会安定和谐。

各级工商行政管理机关要强化组织领导，落实具体措施，实行“一把手”负总责、亲自抓，分管领导具体抓，一级抓一级、层层抓落实的工作责任制，切实做到思想认识到位、组织领导到位、工作措施到位、监督检查到位、协调配合到位，确保各项监管措施落到实处。要加强市场监管，加大执法力度；搞好协同作战，加大查处力度；强化责任意识，不断提高市场监管效能和水平。要迅速制定出目标明确、措施有力、责任落实、操作性强的监管措施，认真落实市场监管责任制和责任追究制，狠抓落实，务求实效。

各省、自治区、直辖市工商行政管理局要尽快派出督查组，到各地、市、县深入基层市场、商场和超市，特别是要深入到农村的集贸市场，认真检查是否有病死猪肉、“高温猪肉”、注水猪肉等不合格肉流入市场的现象，严把市场准入关。要认真听取人民群众对猪肉市场监管的意见和建议，改进和强化监管，确保广大人民群众吃上“放心肉”。

二、认真落实猪肉市场监管的各项措施

各地要进一步建立和健全猪肉市场准入管理制度，以检疫准入为核心，未经检疫合格的猪肉一律不得进入市场销售。切实强化猪肉市场开办者的市场准入管理责任，落实场内经营者市场准入把关责任制度，提高市场开办者、经营者的质量安全意识，严格执行不合格猪肉市场清退制度。

（一）实行“场厂挂钩”制度。各地对猪肉销售必须实行“场厂挂钩”制度，从事猪肉销售的市场、商场和超市，必须从合法规范的生猪屠宰企业进货，非法屠宰的生猪一律不准进入市场销售。从事猪肉批发、零售经营的集贸市场、商场和超市，必须与当地工商行政管理部门签订责任书，确保销售者从合法正规渠道进货。市场开办者应与市场内从事猪肉销售的经营者签订质量责任书，强化质量和责任意识。工商行政管理机关要定期把“场厂挂钩”相关情况向社会公布，提高信息透明度，方便广大人民群众放心选购和监督。

（二）实行“协议准入”制度。各地要求市场开办者、经营者必须实行“协议准入”制度，直接与合法规范的生猪屠宰企业签订协议，把好猪肉进货质量关，保证猪肉质量。严禁其他渠道猪肉进入市场。进一步加大对不合格猪肉经营者的惩戒力度，如发现在市场内出现销售非定点屠宰企业的猪肉、未经检疫的猪肉、病死猪肉、“高温猪肉”、注水猪肉等不合格肉的，要立即退市，并责令停业整顿，情节严重的，吊销其营业执照。

（三）实行“强制退出”制度。凡是不合格猪肉、未经检疫的猪肉及其制品，必须实施强制退出。因猪肉不安全而退出市场的经营者恢复销售时，必须提供不安全猪肉处理证明、整改措施和签订保证书。

（四）实行“购销台账”制度。猪肉经销商必须如实记录猪肉的进货渠道、进货时间、产地来源、质量等级及数量等相关产品信息。从事批发业务的，还要记录销售对象的时间、数量及联系方法等相关信息。工商行政管理机关对进入市场的猪肉必须认真检查定点屠宰专用章、肉品检疫合格章、肉品品质检验合格章、肉品检疫合格证明和肉品品质检验合格证明，认真做好市场巡查记录，实行可追溯监管。

（五）加强市场巡查监管，规范经营者经营行为。各级工商行政管理机关要积极引导猪肉经营者诚信、守法经营。要督促肉类经营者全面落实肉类经营者七项自律制度，督促经营者健全并落实进货检查验收、购销台帐、质量自检、质量承诺、不合格肉品退市、协议准入、市场开办者责任等制度，严格落实索证索票制度，规范市场交易行为，实施市场准入、交易、退出的全方位监管，确保上市猪肉质量。

三、集中开展执法检查，严厉查处猪肉经营者的违法行为

当前，由于高温酷暑，在饲养和运输过程中，猪容易因挤压、中暑等原因死亡。近期也是“高热病”、高致病性猪蓝耳病等疾病的高发季节，又正值猪肉等副食品价格有所上涨的时期，各地工商行政管理机关要迅速组织市场监管执法力量，对猪肉市场集中开展专项执法检查行动。一是严厉查处病死猪肉、“高温猪肉”和注水肉等不合格肉流入市场的行为。二是严厉查处缺斤短两、以次充好等损害消费者权益、扰乱市场秩序的行为。三是严厉查处用不合格猪肉卤腊加工成品出售的行为。四是严厉查处无照经营猪肉等违法行为。

各级工商行政管理机关要加大执法力度，对查获的案件，要及时予以曝光，震慑违法经营者。对涉嫌犯罪的，要迅速移送司法机关处理。加大对市场销售不合格肉的惩处力度，对违法行为严重、造成影响恶劣的，依法吊销营业执照，清除出市场；对多次发生违法行为的市场、商场和超市，要责令停业整顿，并追究市场主办者的责任。

四、加强部门协作配合，形成市场监管合力

各级工商行政管理机关要在当地政府的领导下，加强与商务、农业、卫生、公安等部门的协作配合，形成执法合力，提高工作效能。

五、加强宣传报道、工作信息沟通和报告制度

各级工商行政管理机关要与新闻媒体建立广泛联系，积极邀请媒体记者参与市场专项整治活动，了解工作进度和成效，曝光典型案例，营造良好的专项整治工作社会氛围；要加强猪肉市场专项整治情况、工作信息的沟通。各省级工商局要指定专人统计、汇总信息上报，从本周起，实行周报告制度，各省级工商局每周（星期五下午）向国家工商总局市场规范管理司报告一次工作信息动态。猪肉市场监管（包括农村食品市场整治工作）中发现的重大情况，要及时向国家工商总局报告。国家工商总局近期将派出工作组到有关省（自治区、直辖市）进行督查。

做好猪肉市场监管，严防不合格肉流入市场，关系到人民群众的切身利益。各地一定要加强领导，完善措施，强化责任，严厉查处市场销售不合格肉的违法违规行为，确保广大人民群众吃上“放心肉”。

联系电话：（010）88650601、88650615

传真：（010）68032642

电子邮件：scs@saic.gov.cn

国家工商行政管理总局（印）

二00七年六月六日