《刑法》第 30 条的立法解释颁布之后,围绕该立法解释是否具有正当性以及该立法解释对单位实施贷款诈骗行为定罪量刑的影响展开了激烈的讨论.通过对该立法解释的正当性进行研究、对该立法解释的再解释,得出了结论:该立法解释具有正当性,并没有违反罪刑法定原则和罪责自负原则.单位贷款诈骗行为在实践中的规制与该立法解释并行不悖.单位与自然人共同犯罪的,采用"行为共同说"更加妥当.%Since the legislative interpretation of Article 30 ofCriminal Law was enacted, there has been a heated discussion regarding whether the legislative interpretation is justified and what influence it may bring to the conviction and sentencing of the loan defraud crime committed by a unit. This article tries to study this legislative interpretation and to figure out what it intended to convey and achieve. And the conclusions are reached as follows: firstly, this legislative interpretation is justified and reasonable, and it does not violate the principle of legality and the principle of bearing responsibility solely for one's own crime; secondly, there is no conflict between the regulation on this crime in judicial practice and the legislative interpretation; thirdly, it is more proper for us to adopt "the theory of common conduct" when we are dealing with the joint crime of the unit and natural person.
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