It is after the guide for the corporate criminal trial imposing severe punishment for harmful conduct by corporations was enacted by us government in early 1990s , that the corporate crime and the criminal liability emerged as an economic issue for the first time . inevitably , it stirred up discussion among jurisprudents and economists . topics concerned mainly focus on : 1 ) given that the immediate offender is not the full beneficiary of the crime , why would the criminal choose to commit that crime in the content of corporate contract series , what factors induce this corporation , but not others , to commit that crime 公司犯罪和刑事责任被作为一个经济学问题提出来，是1990s年代初期美国颁布《公司刑事审判指引》以后的事情，这个指引为公司实施的加害行为规定了极其严厉的刑罚，从而引起了美国法学界和经济学界的热烈讨论，讨论的问题集中在： 1 )给定实施犯罪的直接行为人不能全部享受犯罪收益，行为人为什么要选择在公司契约连接中实施犯罪
Initially , a legal structure without corporate crime is provided , in other words , law itself will not enforce criminal liability to the corporation . any harmful conduct by corporation , which would entail wealth transfer , is viewed as a higher risky project engaged by insiders 起初作者假定不存在公司犯罪这样一个法律构造，即是说，法律不针对公司追究刑事责任，此时，公司实施的加害行为，可以被看作是公司内部人从事的一个风险更高的项目，这导致财富转移。
