| 關 鍵 詞： |
正犯參與；共犯參與；擬制參與；從犯；脅從犯 |
| 中文摘要： |
在兩岸犯罪參與制度上，因大陸刑法源自蘇聯，採主犯與從犯分別理論，以共同犯罪人在犯罪中之作用與分工為判斷標準，分為主犯、從犯、脅從犯及教唆犯等類型；但臺灣刑法則採德日刑法理論之正犯與共犯區別理論，正犯參與型態包括單獨正犯與共同正犯，共犯參與型態則有教唆犯與幫助犯。間接正犯，兩岸均無明文，但在理論與實務則予肯定。而基於身分關係所生之擬制參與型態，臺灣刑法第 31 條定有明文，大陸刑法則透過實務與學說予以肯認。
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| 英文關鍵詞： |
Principal offender participation；Accomplice Offender participation；the Fiction particip-ation of Accomplice；Accessory；Coerced Offender |
| 英文摘要： |
Comparison in cross-strait crime participations, because of the Mainland China criminal code was originated from the Soviet Union's criminal theory, the difference between Accessory and Principal was according to their functions and divisions in the crime. So the pattern of the crime participation can be divided into Principal, Accessory, Coerced Offender and Instigator. Comparatively, the Taiwan criminal law is based on Germany and Japan's theory, so it makes a distinction between the Principal Offender and the Accomplice offender. The patterns of the Principal offender participation include Single Principal Offender and Joint principal Offender. The pattern of the Accomplice Offender participation includes the Instigator and the Accessory. The Indirect Principal offender is affirmed both by theory and practice; even there is no regulation about it in cross-strait criminal codes. The pattern of the Fiction participation of Accomplice, which is based on the relationships of identifications, is regulated in Taiwan criminal code §31. Even it is not the same in Mainland China, but it is also approved both by theory and practice.
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| 目 次： |
一、前言
二、正犯參與型態
（一）共同正犯
1. 臺灣刑法
2. 大陸刑法
3. 兩岸比較
（二）間接正犯
1. 臺灣刑法
2. 大陸刑法
三、共犯參與型態
（一）教唆犯
1. 臺灣刑法
2. 大陸刑法
3. 兩岸比較
（二）幫助犯
1. 臺灣刑法
2. 大陸刑法
3. 兩岸比較
（三）脅從犯
1. 脅從犯之構成
2. 脅從犯之處罰原則
四、擬制參與型態
1. 臺灣刑法
2. 大陸刑法
五、結論
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