涉案企业刑事合规“出罪化”的理论证成  

Theoretical Proof of Criminal Compliance"Exoneration"of the Enterprises Involved in the Case

作　　者：彭江辉 陈玥 Peng Jianghui;Chen Yue(College of Law,Hunan Institute of Technology,Yueyang 414006,China)

机构地区：[1]湖南理工学院法学院,湖南岳阳414006

出　　处：《贵州警察学院学报》2023年第2期27-34,共8页Journal of Guizhou Police College

基　　金：湖南省教育厅科学研究重点项目(22A0467)。

摘　　要：涉案企业刑事合规“出罪化”,包括将合规作为实体上无罪抗辩的事由和程序上不起诉处理的依据。为完善合规理论的建构,应从法理上为企业刑事合规“出罪化”的正当性进行证成。在实体上,“企业独立意志理论”强调企业具有独立于自然人的主观意志,通过企业的抽象合规行为和具体合规行为判断企业的独立意志,最终认定企业的刑事责任;在程序上,合规不起诉制度基于域外协商性司法理念而兴起,亦与犯罪预防与社会治理一体化理念、公共利益考量理论、企业自我监管理论具有内在契合性。The"exoneration"of corporate criminal compliance includes compliance as a substantive plea of innocence and a procedural basis for non-prosecution.In order to improve the construction of compliance theory,the justification for the"exoneration"of corporate criminal compliance should be proved from the legal theory.In terms of substance,the"enterprise independent will theory"emphasizes that enterprises have subjective will independent of natural persons,and the independent will of enterprises is judged through their abstract compliance and specific compliance acts,which ultimately determines their criminal liability;in terms of procedure,the system of non-prosecution of compliance has emerged based on the concept of consultative justice in foreign countries,which is also related to the concept of integration of crime prevention and social governance,and the concept of public interest.In terms of procedure,the system of non-prosecution is based on the concept of consultative justice,and is also in line with the concept of crime prevention and social governance integration,the theory of public interest,and the theory of corporate self-regulation.

关 键 词：企业刑事合规 出罪化 企业独立意志理论 协商性司法 

分 类 号：DF623[政治法律—刑法学]