组织法视角下的公司合规:理论基础与制度阐释--德国法上的考察及对我国的启示  

Company Compliance from the Perspective of Organization Law:Theoretical Basis and Institutional Interpretation

作　　者：王东光[1] WANG Dong'guang

机构地区：[1]华东政法大学经济法学院

出　　处：《法治研究》2021年第6期18-32,共15页Research on Rule of Law

摘　　要：在组织法的框架下,公司合规职责的分配、合规义务的内容、合规工作的组织以及违反合规义务的责任是公司合规领域的核心问题,与此相关的法律规则统称为公司合规组织性规范,其目的在于通过组织化实现公司合规。德国公司法并没有明文规定公司机关的合规义务,但从业务执行机构的谨慎义务中引申出来的合法性管控义务成为其承担合规组织义务的法律基础;监事会在公司治理结构中的监督机关地位成为其承担合规监督义务的法律基础。加之《违反秩序法》和金融领域专门法律中的合规组织性规范,共同构成了德国公司合规组织性规范体系。德国公司合规制度以董事注意义务为基础的发展路径、司法实践中的理论阐释以及公司合规制度责任与激励机制的探索对于我国公司合规制度建设都具有重要启示。Under the framework of the Organization Law,the distribution of company compliance responsibilities,the content of compliance obligations,the organization of compliance work,and the responsibility for violating compliance obligations are the core issues in the field of company compliance,and the related laws and rules are collectively called organizational norms for company compliance,and its purpose is to achieve company compliance through organization.The German company law does not expressly stipulate the compliance obligations of company agencies,but the legality control obligation derived from the prudential obligation of business executives has become the legal basis for their obligations to undertake compliance organizations.The board of supervisors is the supervisory authority in the corporate governance structure,the status becomes the legal basis for the compliance supervision obligations.Together with the"Administrative Offenses Act"and the compliance organizational norms in special laws in the financial field,they constitute the German company compliance organizational norm system.The development path of the German company compliance system based on the prudential obligation of directors,the theoretical interpretation in judicial practice,and the exploration of company compliance system responsibilities and incentive mechanisms all have important enlightenment for the construction of the company compliance system in China.

关 键 词：组织法 公司法 德国法 公司合规 企业合规 

分 类 号：D951.6[政治法律—法学] DD912.29