我国企业合规法律化的方向与路径  

The Direction and Path of Legalizing Corporation Compliance in China

作　　者：李勇 LI Yong(Law and Policy Research Office Nnnjing People’s procuratorate,Nanjing,Jiangsu,China,210004)

机构地区：[1]南京市人民检察院法律政策研究室,江苏南京210004

出　　处：《贵州大学学报（社会科学版）》2023年第3期60-71,共12页Journal of Guizhou University(Social Sciences)

基　　金：国家社会科学基金重大项目“数字经济的刑事安全风险防范体系建构研究”(21&ZD209)。

摘　　要：企业合规的本质是企业治理结构和企业文化的自我变革,属于企业自治、协商治理,应当是“软法”治理范畴。合规入法不是“条件-行为-后果”反向制裁的“硬法”立法模式,而是“合规-从宽”正向激励法律化的模式。“软法”意义上的法律化,既包括刑事法、行政法、公司法等正向激励的“软法”条款,又涉及官方指引、行业规范、协会标准等“软法”规范,二者相互配合,相互补充,这是我国企业合规法律化的基本方向。在法律化路径上,刑事法应立足认罪认罚从宽制度,刑事诉讼法规定和完善刑事激励措施;公司法设立法定代表人前科登记豁免等合规从宽的行政激励措施,建立“检察罚”制度,完善刑事激励与行政激励衔接与配合的机制。然而,合规有效性标准以及监管、评估机制属于“最佳实践”,不宜通过正式立法的方式建立,应通过官方指引、行业规范、协会标准等“软法”规范来解决。The essence of corporate compliance is the self-change of corporate governance structure and corporate culture,which belongs to corporate autonomy and negotiated governance and should be the category of"soft law"governance.Compliance into the law is not a"hard law"legislative model with reverse sanction of"condition-behavior-consequence",but a positive incentive legalization model of"compliance-leniency".The legalization in the sense of"soft law"includes both"soft law"provisions of criminal law,administrative law,corporate law and other positive incentives,and"soft law"norms such as official guidelines,industry norms and association standards,and the two parts complement each other,which is the basic direction of the legalization of corporate compliance in China.In the legalization path,the criminal law should be based on the system of leniency for pleading guilty and recognizing punishment,criminal procedure law and the improvement of criminal incentives;the company law should establish administrative incentives for compliance leniency such as the exemption of legal representatives from registration of previous convictions,establish the"prosecution penalty"system,and improve the mechanism of connection and cooperation between criminal incentives and administrative incentives.However,the compliance effectiveness standards,supervision and evaluation mechanisms are"best practices"and should not be established through formal legislation,but through official guidelines,industry norms,association standards and other"soft law"norms.

关 键 词：企业合规 合规计划 法律化 软法 

分 类 号：DF639[政治法律—刑法学]