企业合规制度的本土化构建模式探索  

The Localization Construction Mode of Corporate Compliance System

作　　者：梁涛 LIANG Tao

机构地区：[1]北京师范大学刑事法律科学研究院博士后科研流动站

出　　处：《北方法学》2023年第3期108-119,共12页Northern Legal Science

基　　金：国家社会科学基金青年项目“比例原则视角下生态环境损害法律责任体系化研究”(22CFX041)的阶段性成果。

摘　　要：现有研究更多聚焦于企业合规的具体制度设计,鲜有学者关注企业合规制度构建本身,即探究我国如何推动企业合规制度构建,以及其中的模式创新问题。通过梳理我国推动不同类型企业构建合规体系的脉络发现,现阶段已经初步形成了以行政监管的形式迫使金融企业与上市公司率先实现内控合规体系建设,以行政主导的机制强制央企及地方国企构建法律、合规、风险、内控一体化管理体系,以发布合规指引的方式引导外向型企业顺应国际合规潮流,以合规不起诉激励民营企业构建合规管理体系,多种方式互相配合、互为补充、有的放矢的构建模式。在构建过程中,我国应以更广阔的视角,注重不同主体间的协调联动、形成合力,共同推进具有本土化特色的企业合规制度的确立和发展。此外,企业不应仅致力于构建单一的企业合规制度,而应以构建一体化的管理平台为最终目标。Existing studies focus more on the specific institutional design of corporate compliance,and few scholars concern the construction of corporate compliance system itself.That is,exploring how China promotes the construction of corporate compliance system and the problem of mode innovation in it.This study finds at this stage,by combing the context of promoting the construction of compliance systems by different types of enterprises in China,it is found that China has preliminarily formed the targeted construction model through administrative supervision forcing financial enterprises and listed companies to construct internal control and compliance system,through administrative supervision mechanism ordering central and local state-owned enterprises to construct the integrated management system of law,compliance,risk and internal control with an administrative-led mechanism,guiding export-oriented enterprises to conform to the trend of international compliance by issuing compliance guidelines,and encouraging private enterprises to build a compliance management system with compliance without prosecution,and have a variety of ways to cooperate and complement with each other.In the construction process,China should,from a broader perspective,pay attention to the coordinated interaction between different subjects and form joint forces,so as to jointly promote the establishment and development of the corporate compliance system with local characteristics.In addition,enterprises should not only focus on building a single corporate compliance system,but also take building an integrated management platform as the ultimate goal.

关 键 词：企业合规 内控合规体系 合规不起诉 一体化管理体系 

分 类 号：DF411.91[政治法律—经济法学]