一般而言，刑法學討論的刑事責任，主要是以個人責任為核心。不過，現代工業社會面臨的問題是龐大的組織所造成的傷害遠大於單一加害人，但是卻難以歸責於有影響力、有支配力的領導者。反而是基層員工所為的犯罪行為，因為事證明確而容易受到追訴。惟從整體刑事政策出發，有必要意識到對於組織以及其領導者之追訴，才有可能改變現狀，或是有效地遏止犯罪。因此，本文認為應該引介心理學以及犯罪學的相關知識，對法律解釋提供助力，並將刑事政策的目標更加清晰地描繪。本文將詳細引介組織中會出現的服從權威心理機制，再聚焦在企業的犯罪學討論。而後討論追訴領導者的理由，以及近年用以處理企業犯罪的組織支配概念。再討論財經犯罪中組織的歸責問題，最後提出結論。

Generally, the science of criminal law focuses on personal liability. Nowadays, giant organizations do harm much than individuals in modern society, but it is difficult for prosecutors to tackle with a leader of organization. On the contrary, it is a piece of cake for prosecutors to sue grassroots. However, it is necessary to sue a leader of organization, changing the status quo and deterring crimes. Therefore, this thesis is going to introduce psychology and criminology to discuss law, and outlines the right criminal policy. Firstly, this thesis introduces the mechanism of “Obedience to Authority” often founded in an organization. Secondly, the thesis focuses on the criminology of corporate crimes. Thirdly, the thesis tells the reasons to sue a leader of organization, and examines the concept of “Organisationsherrschaft” used to solve issues of corporate crimes. Fourthly, the thesis explores the criminal responsibility of corporate crimes and lastly makes a conclusion.