作为刑法中最复杂理论之一的共犯问题,囿于主客观刑法立场之不同:在共同犯罪之“共同”的理解上形成了犯罪共同与行为共同两种学说。此两者主要在共同犯罪罪名是否需要一致、共同行为是否需要符合同一构成要件、共同过失犯是否存在以及承继共同正犯成立先后的问题上存在着纷争;在对共犯性质的把握上基于共犯未遂形态、违法本质以及共犯是否相区别于正犯等问题的分歧上产生了观点相左的共犯从属性说与共犯独立性说。而对于处在共犯理论补充地位的间接正犯之存否问题上,也因主客观立场的不同产生了肯定说和否定说的对立。 As one of the most complicated theories in the criminal law, the issue of accomplice is based on the difference of the subjective and objective criminal law positions: two kinds of theories of common crime and common behavior have been formed in the understanding of common crime. The two are mainly in the crime of whether the need for common crimes, joint acts need to meet the same elements, the existence of common fault offenders and the succession of common offender to establish the issue of existence of disputes; in the nature of the accomplice based on the state of attempted accomplices , The nature of the offense, and whether the accomplice is different from the principal offender and so on have led to the disagreement on the part of the accomplice from the perspective of argument and the theory of accomplice independence. However, for the existence of indirect criminals who are complementary to the theory of accomplice, there is also the opposition between positive affirmation and negative affirmation due to the difference of subjective and objective positions.