监察体制改革背景下民营企业行贿犯罪合规制度研究——以民营企业交往的监察对象为中心  

Research on the Compliance System of Bribery Crimes in Private Enterprises under the Background of Supervision System Reform—Centered around the Monitoring Objects of Private Enterprise Interactions

作　　者：王刚 陈厚佚 Wang Gang;Chen Houyi

机构地区：[1]南京审计大学法学院

出　　处：《廉政学研究》2023年第2期152-173,289,290,共24页Clean-Governance Study

基　　金：国家社科基金重大项目“中国特色国家监察学学科体系建设研究”(项目编号:19ZDA134);2022年江苏省研究生科研创新计划项目(项目编号:KYCX22_2145)。

摘　　要：实证研究表明,我国民营企业行贿犯罪严重,行贿犯罪是民营企业发展过程中存在的重要刑事风险,同时也是受贿犯罪高发的原因。为契合监察体制改革背景下我国反腐败工作的整体策略,应结合贿赂犯罪的对合性特点,以与民营企业往来的监察对象为中心,构建民营企业行贿犯罪合规制度。首先,民营企业应结合行业特点、企业需求,对与监察对象往来的重点人员、重点岗位及重点领域的行贿犯罪风险予以准确识别;其次,民营企业可借鉴域外合规管理成熟经验,构建其与监察对象进行商业往来的义务清单;最后,大型民营企业可在构建和完善行贿犯罪合规制度的过程中加强与监察机关的配合及协作。以上措施的提出,有助于防范民营企业行贿犯罪风险,并进一步增强国家监察法治化工作的实效。Empirical research shows that bribery crimes committed by private enterprises in China are serious,and bribery crimes are an important criminal risk in the development process of private enterprises,and also a reason for the high incidence of bribery crimes.In order to align with the overall strategy of anti-corruption work in China under the background of supervision system reform,it is necessary to combine the compliance characteristics of bribery crimes,centered on the supervision objects that interact with private enterprises,and construct a compliance system for bribery crimes committed by private enterprises.Firstly,private enterprises should accurately identify and prevent the risk of bribery crimes in key personnel,positions,and areas that interact with“supervisory targets”based on industry characteristics and enterprise needs;Secondly,private enterprises can draw on the mature experience of Western compliance management to construct a“list of obligations”for business dealings between enterprise staff and“supervisory objects”;Finally,large private enterprises can strengthen collaboration with supervisory authorities in the specific process of building a compliance system for bribery crimes.The above measures are proposed to help prevent the risk of bribery crimes committed by private enterprises and promote the realization of the goal of legalization of national supervision work.

关 键 词：监察体制改革 民营企业 行贿犯罪 监察对象 合规制度 

分 类 号：F27[经济管理—企业管理]