The article examines the dynamics of the development of the doctrinal concept of criminal liability of a legal entity, examines the points of view of leading scientists of criminal and criminal procedure law on existing and promising areas of development of the institution of criminal liability of legal entities in Kyrgyzstan and other countries. The appearance of quasi-criminal liability of legal entities in the criminal legislation of the Kyrgyz Republic seems justified. The article provides a number of arguments in support of the innovations introduced into the criminal legislation of the Kyrgyz Republic regarding the criminal liability of legal entities. In this scientific article, the author reveals the content and dynamics of the development of modern doctrinal discussions on the key problems of the institution of criminal liability of legal entities in the criminal legislation of the Kyrgyz Republic and the positions of the main scientific schools of Kyrgyzstan, Russia and abroad on theoretical issues of criminal liability. legal entities; to identify the main scientific doctrines concerning the understanding of criminal liability of legal entities; to consider the prevailing points of view on the category of the subject of criminal liability. The article also used traditional general scientific research methods such as the dialectical method of cognition, analysis, synthesis, induction, deduction, etc., as well as private scientific legal methods, including formal legal, the method of legal interpretation, etc. The main sources of information are electronic versions of official publications of normative legal acts of the Kyrgyz Republic, special literature on the research topic. The article also substantiates the conclusion that in the theory of criminal law, the category of “legal entity as a subject of criminal liability” is by far the most controversial.