涉案企业合规证明责任转移的类型化分析  

A Typified Analysis of the Transfer of Compliance Proof Responsibility of Involved Enterprises

作　　者：彭江辉 PENG Jiang-hui(Law School,Hunan Institute of Technology,Yueyang,Hunan 414006,China)

机构地区：[1]湖南理工学院法学院,湖南岳阳414006

出　　处：《湘潭大学学报（哲学社会科学版）》2023年第5期96-101,共6页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：湖南省教育厅科学研究重点项目“企业犯罪案件特别刑事诉讼程序研究”(22A0467)阶段性成果。

摘　　要：涉案企业合规证明责任转移的理论基础源于当前企业刑事归责理论的转型、实体法维度的证明成本理论和程序法维度的协商性程序正义理论。我国刑事诉讼证明责任的转移分为积极抗辩事由的证明、法律推定事实的反证、程序性抗辩事由的证明三种类型。事前合规应归类为企业合规证明责任转移的积极抗辩事由,若企业能够证明其事先建立并实施有效的合规计划,可否定犯罪的成立或者减轻、免除刑事责任。事后合规应归类为企业合规证明责任转移的程序性抗辩事由,若企业能够证明合规整改成功并提交建立有效合规计划的证据材料,可换取检察机关的不起诉处理,否则将被依法提起公诉。The theoretical basis of the transfer of the burden of proof of the involved enterprises is derived from the transformation of the current corporate criminal liability theory,the theory of proof cost in the substantive law dimension and the theory of consultative procedural justice in the procedural law dimension.The transfer of the burden of proof in criminal procedure is divided into three types:the proof of positive exemption excuse,the proof of counterevidence of legal presumption and the proof of procedural exemption excuse.Prior compliance is a positive defense for the transfer of compliance proof responsibility.If an enterprise can prove that it has established and implemented an effective compliance plan in advance,it can deny the establishment of a crime and reduce or exempt from criminal responsibility.Post-compliance is the procedural defense of the transfer of compliance proof responsibility.If the enterprise can prove the success of compliance rectification and submit evidence materials for establishing effective compliance plan,it can exchange for non-prosecution by the procuratorial organ;otherwise,it will be prosecuted in accordance with the law.

关 键 词：企业合规 证明责任转移 积极抗辩事由 程序性抗辩事由 

分 类 号：D623[政治法律—政治学]