论从宽处罚背景下企业合规完善路径——以双罚制为切入点  

On the Improvement Path of Enterprise Compliance Under the Background of Lenient Punishment——Starting From the Dual Penalty System

作　　者：陈子君 CHEN Zi-jun(School of Public Policy&Management,Tsinghua University,Beijing 100084)

机构地区：[1]清华大学公共管理学院,北京100084

出　　处：《行政法学研究》2024年第2期84-94,共11页ADMINISTRATIVE LAW REVIEW

基　　金：2023年度国家社科基金青年项目“企业合规行政监管的法治化研究”(项目编号:23CFX007)。

摘　　要：为提高处罚威慑力度,我国单位行政责任引入了双罚制,并在实践中呈现出重合型构成要件和复合型构成要件两种适用方式。但现有适用方式难以契合企业合规行政监管的现实目标,不仅无法实现激励企业健全公司治理体制的合规改革目标,同时还可能因不当苛责抑制公司的自主创新积极性。这一困境的制度症结在于单位责任认定中,单位自身组织体责任的缺位,且未实现同一违法行为中单位责任与成员责任的区分。在企业合规改革背景下,单位行政责任的完善应在责任主义基础上建立单位固有的组织体责任,并以主观过错区分单位责任与成员责任。在适用上,从合规计划的制定、执行与监督应对三阶段明确合规计划的有效性评价标准,以此确定单位的主观过错。在责任制裁的同时针对合规计划的类型和有效性程度明确合规从宽处理激励机制,从不予处罚、免除或减轻处罚三方面实现从宽激励的梯度化。In order to enhance the deterrence of punishment,a dual penalty system has been intro-duced in China for unit administrative responsibility.And in practice,it presents two types of elements:o-verlapping elements and composite elements.However,the existing application methods are difficult to align with the practical goals of corporate compliance administrative supervision,which not only cannot a-chieve the compliance reform goal of encouraging corporations to improve their corporate governance system,but also may suppress the corporation's initiative for independent innovation due to improper and harsh bla-ming.The institutional crux of this dilemma lies in the absence of organizational responsibility of the unit in the identification of unit responsibility,and the failure to distinguish between unit responsibility and member responsibility in the same illegal act.In the context of corporate compliance reform,the improve-ment of unit administrative responsibility should establish the inherent organizational responsibility of the u-nit on the basis of the principle of responsibility and distinguish between unit responsibility and member re-sponsibility based on subjective fault.In terms of application,the effectiveness evaluation criteria of the compliance plan should be clarified from the three stages of formulation,implementation,and supervision,in order to determine the subjective fault of the unit.Clarify the incentive mechanism for lenient treatment of compliance plans based on the type and effectiveness of compliance plans while imposing accountability sanctions,and achieve a gradient of lenient incentives from three aspects:no punishment,exemption or re-duction of punishment.

关 键 词：企业合规 双罚制 组织体责任 责任主义 

分 类 号：D922.11[政治法律—宪法学与行政法学] D924.3[政治法律—法学]