ON THE APPLICATION SCOPE OF CORPORATE COMPLIANCE IN CHINA  

我国企业合规适用范围问题研究

作　　者：Wang Meng 王梦(School of Law of Anhui University)

机构地区：[1]School of Law of Anhui University

出　　处：《China Legal Science》2022年第4期83-114,共32页中国法学（英文版）

基　　金：supported by the Major Research Project of the National Social Science Fund,entitled Comparative Study on the Integration of Core Values into the Construction of Rule of Law Between China and the West (Grant Number:17VHJ010)。

摘　　要：The application scope of corporate compliance is the logical starting point and practical basis of the corporate compliance system.Starting from the theory of corporate social responsibility,corporate compliance is the actual need for corporate risk management,the legal interest requirement for the protection of the interests of stakeholders,and the goal orientation for enterprises to achieve sustainable development.It is necessary to apply corporate compliance to all companies.However,due to the different capacity of enterprises to bear social responsibility,a practical consideration for enterprises’compliance carrying capacity,acceptance of compliance principles,and motivation factors for corporate compliance is needed during the process of compliance building.Promoting the unlimited application of corporate compliance is a stepped process,which requires limited construction of corporate compliance applications.On the basis of following the principles of gradualness,differentiation,and applicability,comprehensive consideration should be given to the carrying capacity of corporate,the degree of social urgency as well as compliance intention of enterprises.On the issue of concrete construction of corporate compliance,the setting of basic standards for an effective compliance plan,the application of corporate compliance incentives,and the handling of crime-related corporate responsible leaders in corporate compliance should be emphasized.企业合规的适用范围是企业合规制度的逻辑起点和实践基础。从企业社会责任理论出发,企业合规是企业风险治理的现实需要,是相关者利益保护的法益需求,是企业实现可持续发展的目标导向。对此,企业合规的适用不应当区分企业规模。但由于企业承载社会责任的能力不同,企业在合规建设的过程中需要对企业的合规承载能力、合规原理接受程度以及企业合规的动力因素进行现实考量。推动企业合规无限适用是一个阶梯化过程,需要对企业合规的适用范围进行有限构建,应在遵循渐进性、差异性、适用性原则的基础上,综合考量企业进行合规的承载能力、社会紧迫程度以及企业的合规意愿,从有效合规计划基本标准的设定、企业合规激励措施的适用以及企业合规中涉罪企业负责人的处理三个方面进行具体构建。

关 键 词：相关者利益 激励措施 目标导向 风险治理 动力因素 承载能力 接受程度 实现可持续发展 

分 类 号：D924.3[政治法律—刑法学]