论涉案企业合规第三方评估报告作为证据使用  

Application of Third-party Evaluation Report as Evidence in Criminal Enterprise Compliance

作　　者：罗维鹏[1,2] Luo Weipeng(Law School of Sichuan University;Law School of Southwestern University of Finance and Economics)

机构地区：[1]四川大学法学院 [2]西南财经大学法学院

出　　处：《国家检察官学院学报》2024年第3期131-145,共15页Journal of National Prosecutors College

基　　金：教育部人文社会科学重点研究基地重大项目“职务犯罪治理的诉讼法制应对研究”(22JJD820023)的阶段性成果

摘　　要：在涉案企业合规案件中,针对涉案的专门性问题,第三方合规考察书面报告是办案的重要依据。量刑裁判既要参考第三方报告又不能轻信第三方报告,这就引发第三方报告的审查判断问题。对此,现阶段无论在制度上还是实践中都处在摸索期,第三方报告的审查对象、审查内容和审查方法存在较多的空白和争议。解决这一问题应首先明确第三方组织实际以一种专家证人或者有专门知识的人的身份在刑事诉讼中发挥作用。如此一来,第三方报告的审查判断包括第三方报告本身的完整性审查、第三方评估活动的有效性审查以及涉案企业合规整改的有效性审查三个方面。In cases involving enterprise compliance,the third-party evaluation report is an important basis for the court to handle the case in terms of specialized issues related to the case.The sentencing judgments need to refer to but cannot be lightly believed in third-party report,which raises the issue of reviewing and judging third-party reports.Currently,both in terms of system and practice,this issue is still in the exploratory stage,and there are many gaps and controversies regarding the review objects,contents,and methods of third-party report.To address this issue,it should first be clarified that third-party organization actually plays a role in criminal proceedings as expert witnesses or individuals with specialized knowledge.As such,the review of third-party report includes three aspects:the integrity review of the third-party report itself,the effectiveness review of third-party evaluation activities,and the effectiveness review of the compliance rectification of the enterprises involved in the case.

关 键 词：企业合规 第三方评估 专家证人 专家意见 审查判断 

分 类 号：D916[政治法律—法学]