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【多选题】
关于单位犯罪下列哪种说法是正确的（）A.
在审理单位故意犯罪案件时，对其直接负责的主管人员和其他直接责任人员，难以区分主犯、从犯的，也可以不区分主犯、从犯，根据各自的责任处罚。
B.
依法设立的合资经营、合作经营企业实施单位犯罪的，按照个人犯罪论处。
C.
具有法人资格的独资、私营等公司、企业、事业单位实施单位犯罪的，按照个人犯罪论处。
D.
在审理单位故意犯罪案件时，对其直接负责的主管人员和其他直接责任人员，可根据作用的大小区分主犯、从犯。
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