According to the principle of criminal law, in the provisions the existing criminal law, the limitation of prosecution period of the unit in the unit crime should be determined by the longest limitation of prosecution period to the unit responsible; Limitation of prosecution period of unit responsible should be determined by the limitation of prosecution period of a crime natural person. From the legislative point of view, the system of unit criminal limitation of prosecution has yet to be adopted to further improve the revised criminal law.%根据刑法原理,单位犯罪应适用追诉时效制度.在现行刑法规定下,单位犯罪中单位的追诉时效期限应以单位责任人员中最长的追诉时效期限来确定;单位责任人员的追诉时效期限应以自然人的追诉时效期限来确定.从立法的角度来看,单位犯罪的追诉时效制度还有待通过刑法的修订来进一步完善.
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