涉案企业合规第三方监督评估组织的法律关系与功能定位  

The Legal Relationship and Functional Positioning of Third-party Supervision and Evaluation Organizations for Compliance of Enterprises Involved in Criminal Cases

作　　者：程龙[1] Cheng Long

机构地区：[1]云南大学法学院

出　　处：《财经法学》2024年第1期55-71,共17页Law and Economy

基　　金：国家社会科学基金青年项目“人工智能辅助量刑研究”(20CFX004)的阶段性研究成果。

摘　　要：第三方监督评估组织在涉案企业合规制度中扮演着重要角色,其在法律上的定位对于合规案件办理的合法、合理意义重大。从规范上看,第三方组织应作为独立监管人协助检察机关工作;实践考察发现,第三方机制中检察主导显著,第三方组织工作方式多样,检察听证的适用突出,同时强调对第三方组织的监督。第三方组织与检察机关、涉案企业和第三方监督评估机制管委会的法律关系决定着其功能定位。第三方组织与检察机关的关系具有受托性、独立性的特征;其与涉案企业的关系又可表述为平等性、非强制性。管委会承担着对第三方组织的宏观管理职能。据此,第三方组织应在功能上确定为有专门知识的人,其出具的合规考察报告是第三方机制的核心,应定位为专门性报告。有鉴于此,应当参照鉴定人与鉴定意见对第三方组织及其合规考察报告予以规制,同时,注意对涉案企业和被害人的权利保障。Third-party supervision and evaluation organizations play an important role in the compliance system for enterprises involved in criminal cases, where their legal positioning is of great significance to the legal and reasonable handling of compliance cases. From a normative point of view, third-party organizations should act as independent supervisors to assist procuratorial organs. Practical investigations show that the leading role of procuratorial organs is significant in the third-party mechanism. Despite the diverse working methods of third-party organizations and the prominent applicability of hearings of procuratorial organs, the supervision over third-party organizations is emphasized. The functional positioning of third-party organizations is subject to its relationship with procuratorial organs, enterprises involved in criminal cases and the management committees under third-party supervision and evaluation mechanism. As to the relationship between third-party organizations and procuratorial organs, the former is entrusted by and independent of the latter, and as to their relationship with enterprises involved in criminal cases, they are equal and non-mandatory. The management committees conduct macro-management of third-party organizations. On this basis, the third-party organizations should be functionally identified as persons with expertise, and their compliance inspection reports should be positioned as specialized reports. In view of this, third-party organizations and their compliance inspection reports should be regulated by reference to the appraisers and appraisal opinions, and at the same time, attentions should be paid to protecting the rights of the enterprises involved in criminal cases and the victims.

关 键 词：涉案企业合规 第三方组织 合规考察报告 有专门知识的人 

分 类 号：D926.3[政治法律—法学] D925.2