合规文化的体系地位及其实践路径  

The System Status and Practice Path of Compliance Culture

作　　者：高磊 Gao Lei

机构地区：[1]最高人民检察院检察理论研究所

出　　处：《财经法学》2024年第1期72-86,共15页Law and Economy

摘　　要：作为合规计划有效性的指标或者要素之一,合规文化的概念并不明确,合规文化的定位尚须厘清。合规文化注入合规计划,使合规计划由外在型、回应型转向内在型、预防型。但是,内在型、预防型合规计划并不意味着应采用道德的合规文化概念。合规文化是企业的高级管理层自上而下通过合规管理而形成的良好的合规计划的运行日常性、持续性、长期性地遍及企业的状态。据此,在合规计划中,合规文化是评价合规计划有效性的综合要素,而非取代合规计划的有效性,更不是取代合规计划的发现和预防犯罪的目的。为更好践行综合要素的体系定位,有效合规计划中合规文化的设计模式应采具体式而非概括式。单位犯罪的罪责基础应当同时考虑单位的整体意志和有效的合规计划两个方面。在决策者按照企业的决策程序决定实施犯罪行为的场合,有效合规计划对单位犯罪决定、实施起到阻抗作用,并且产生可能减轻法益侵犯性的阻抗效果的,可基于违法性降低原理对单位犯罪从宽处理。As one of the indicators or elements of the effectiveness of the compliance program, the concept of compliance culture is not clear, and the positioning of compliance culture needs to be clarified. The compliance culture is injected into the compliance program, and the compliance program is transformed from the external and responsive type to the internal and preventive type. However, an internal and preventive compliance program does not mean that the concept of a compliance culture with ethical content should be adopted. Compliance culture refers to the state of daily, continuous and long-term operation of a good compliance program formed by the senior management of an enterprise through top-down compliance management. Accordingly, in a compliance program, the compliance culture is a comprehensive element in evaluating the effectiveness of the compliance program, not a substitute for the effectiveness of the compliance program, much less for the crime detection and crime prevention purposes of the compliance program. According to the systematic positioning of comprehensive elements, the design mode of compliance culture in an effective compliance plan should be specific rather than general. In the case of unit crime, both the overall will of the unit and the effective compliance plan should be considered. Where the decision maker decides to commit a criminal act in accordance with the decision-making procedure of the enterprise, if the effective compliance plan impedes the decision and implementation of the unit crime, the unit crime can be treated leniently based on the principle of reducing illegality.

关 键 词：企业合规 合规文化 纸面合规 有效合规 单位犯罪 

分 类 号：D924.3[政治法律—刑法学] D926.3[政治法律—法学]