摘要(Abstract)：
从宪法、刑法、司法实践、刑罚目的、比较法等角度来看,国家机关刑事责任是可以接受的。国家机关在许多场合作为平等主体实施经济活动,因此有必要通过刑法规制国家机关在经济活动中的违法行为。但是,国家机关有其特殊性,应该通过立法限制国家机关刑事责任的范围,比如要求具体被害人或者具体义务的存在等。此外,尽管绝大部分学者基于权力分立的理由反对人民法院的刑事责任,但是从其在国家机构中的地位出发,我们不能完全引用西方的理论来评价其刑事责任问题。而且,人民法院如同其它国家机关一样,也可能以平等主体从事经济活动,在这些场合追究其刑事责任在法律上可以接受。
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作者(Author): 周振杰;
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参考文献(References)：
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