反腐败合规法律实践的规范演进与实践展开--以美国《反海外腐败法》为切入  

Normative Evolution and Practice Development of Anti-corruption Compliance Legal Practice

作　　者：万方 WAN Fang

机构地区：[1]北京师范大学社会发展与公共政策学院

出　　处：《法治研究》2021年第4期96-109,共14页Research on Rule of Law

基　　金：科技部国家重点研发计划“公共安全风险防控与应急技术装备”专项《职务犯罪智能评估、预防关键技术研究》(项目编号:2017YFC0804000)阶段性成果。

摘　　要：作为企业合规法律实践的核心领域,反腐败合规在企业罚金减免、诉讼裁量及高管法律责任等方面的作用及影响,不仅重塑了全球范围内企业的经营运作模式,而且深刻改变了反腐败法律实践的演进逻辑与发展方向。在威慑与激励的双重路径下,国际组织通过软法与硬法结合,各国通过实体规范与程序规则的配合,共同推动了反腐败合规法律实践全球图景的形成与发展。为应对全球日益严峻的反腐败合规执法风险,既需要转变规制理念,引导企业参与腐败犯罪治理,同时也需要适时调整规制范式,从实体规范与程序规则的双重维度出发,建立激励企业构建、实施反腐败合规,推动企业参与腐败犯罪治理的法律激励机制。As the core of corporate compliance law practice,anti-corruption compliance has exerted great influence on corporate fine reduction,litigation discretion and legal liability of executives,which not only reshapes the operation modes of enterprises worldwide,but also profoundly changes the evolvement logic and development direction of anti-corruption law practice.Deterrence and incentive combined,global anti-corruption compliance law practice has been formed and promoted with the joint efforts of international organizations and all governments through the employment of both soft law and hard law,as well as the coordination of entity norms and procedural rules.In response to the growing global anti-corruption compliance enforcement risks,not only is it necessary to change the concept of regulations and guide enterprises to participate in the governance of corruption crimes,but also it is essential to adjust the regulation paradigm and,based on the combination of entity norms and procedural rules,establish an incentive legal mechanism that encourages enterprises to construct and implement anti-corruption compliance so as to promote corporate corruption crime governance.

关 键 词：反腐败合规 量刑激励 诉讼裁量 企业高管法律责任 

分 类 号：D971.2[政治法律—法学] DD914