民营企业腐败风险防范的“全生命周期”合规机制构建研究  

Research on the Construction of the "Full Life Cycle" ComplianceMechanism for Corruption Risk Prevention in Private Enterprises

作　　者：王燕玲[1] WANG Yanling(School of Law,South China Normal University,Guangzhou,Guangdong,China,510006)

机构地区：[1]华南师范大学法学院,广东广州510006

出　　处：《贵州大学学报（社会科学版）》2023年第3期44-59,共16页Journal of Guizhou University(Social Sciences)

基　　金：国家社会科学基金“研究阐释党的十九届四中全会精神”重大研究专项“健全社会公平正义法治保障制度研究”(20ZDA032)。

摘　　要：在优化营商环境的背景下,民营企业的腐败情况虽然得到一定程度的纠治,但仍存在一定的风险。实证分析发现:民营企业腐败风险分布领域广泛,贯穿企业生产经营的全部环节;民营企业腐败行为多样化;合规机制注重前端预防而忽视后端惩治,民营企业反腐败的有效合规机制尚未建立健全。当前反腐败理念未注重分析企业生产经营的全流程,呈现“不完全治理”现象,难以全面监管企业腐败风险。对此,有必要更新企业反腐败治理模式,确立“全生命周期”管理方式,注重分析民营企业生产经营的各个环节、各个阶段的腐败风险点,着力寻找腐败风险发生的本源性因素、内生性环境,设置透明、周密的惩治腐败机制。坚持以风险管理原则、阶段化处置原则、实质制裁原则为基本原则。在民营企业反腐败合规机制中,通过建立健全民营企业的合规文化、设计企业反腐败合规中的再监督规则等措施,以此具体落实全周期管理理念。In the context of optimizing the business environment,corruption in private enterprises has been rectified to a certain extent,but there are still certain risks.Empirical analysis finds out the following situations:the risk of corruption in private enterprises is widely distributed throughout all aspects of enterprise production and operation;there are various types of corruption;the compliance mechanism focuses on front-end prevention while ignoring back-end punishment;and an effective compliance mechanism for anti-corruption in private enterprises has not yet been established and improved.However,the current anti-corruption concept does not focus on analyzing the entire process of enterprise production and operation,presenting the phenomenon of"incomplete governance",making it difficult to comprehensively monitor the risk of enterprise corruption.In response,it is necessary to update the corporate anti-corruption governance model,establish a full(life)cycle management approach,focus on analyzing the corruption risk points in various links and stages of the production and operation of private enterprises,make efforts to figure out the root causes and endogenous environment of corruption risks,and establish transparent and specific mechanisms for punishing corruption.Following the basic principles of risk management,phased disposal,and substantive sanctions,in the anti-corruption compliance mechanism of private enterprises,measures such as establishing and improving the compliance culture of private enterprises and designing re-supervision rules in anti-corruption compliance are taken to implement the full cycle management concept.

关 键 词：民营企业 腐败风险 全周期管理 合规机制 

分 类 号：DF639[政治法律—刑法学]