论企业合规中的行刑衔接与互认  

On the Convergence and Mutual Recognition of Execution and Punishment in Corporate Compliance

作　　者：李长江 LI Chang-jiang(Faculty of Humanities and Social Sciences,Beijing University of Technology,Beijing 100124,China)

机构地区：[1]北京工业大学文法学部,北京100124

出　　处：《湖北工业职业技术学院学报》2023年第5期52-57,共6页Journal of Hubei Industrial Polytechnic

基　　金：2022年度中国科协科技智库青年人才计划(20220615ZZ07110212)。

摘　　要：随着合规改革工作逐步进入到全国推广阶段,诸如规范缺位、程序失灵和验收标准与需求脱节一类的合规行刑衔接问题接连出现。行刑衔接是企业合规中不可或缺的关键环节。要切实解决合规行刑衔接问题,应当立足法人犯罪的行政犯属性,在入罪与出罪、治罪与治理、刑事合规与行政合规之间必须实现高效且良性的互动。因此,应当考虑将企业行政合规体系与刑事合规体系的资源与优势整合,从合规启动标准、证据收集认定标准、整改成果与验收标准四个角度出发,建设高度协同的衔接互认机制,找出行刑之间的“合力点”,共同发力以促成企业合规制度在我国的蓬勃发展。The linkage between criminalization and enforcement is a key and indispensable part of corporate compliance.As the compliance reform work gradually enters the national promotion stage,problems such as the absence of norms,procedural failures and the disconnect between acceptance standards and needs have emerged one after another in the interface between compliance,execution and punishment.In order to effectively solve the problem of the interface between compliance and execution,it is necessary to be based on the attributes of the administrative offense of corporate crime,and to realize efficient and benign interaction between incrimination and discharge,punishment and governance,criminal compliance and administrative compliance.Therefore,we should consider integrating the resources and advantages of the administrative compliance system and the criminal compliance system of the enterprise,and build a highly synergistic mechanism of mutual recognition from four perspectives of compliance initiation standards,evidence collection and identification standards,rectification results and acceptance standards,find out the"synergy point"between the administrative and criminal compliance systems,and make joint efforts to contribute to the vigorous development of the enterprise compliance system in China.China’s vigorous development of the corporate compliance system.

关 键 词：行政犯 法人犯罪 合规监管 行刑衔接 

分 类 号：D925.2[政治法律—诉讼法学] D922.1[政治法律—法学]