企业预防反腐败“长臂管辖”风险的合规调查程序构建  

Constructing Corporate Compliance Investigation Procedures to Prevent Anti-Corruption“Long-A rm Jurisdiction”Risks

作　　者：孙鹏 SUN Peng(School of Law,Tsinghua University,Beijing 100084,China)

机构地区：[1]清华大学法学院,北京100084

出　　处：《太原理工大学学报（社会科学版）》2024年第2期59-67,共9页Journal of Taiyuan University of Technology(Social Science Edition)

摘　　要：企业面临国内外反商业腐败形势日益严峻,涉案风险大为增加。合规风险全球化下,企业可能遭遇的商业腐败风险不仅包括内部人员直接腐败,还包括企业因不作为所连带承受的间接腐败。对重要商业伙伴开展合规调查已成为合规管理的重点领域,其在企业预防间接腐败风险时作用尤为突出。根据商业腐败构成特征,企业可在建立风险等级评估体系的基础上对风险等级不同的合作对象开展程度相适的合规调查流程,最终实现分割企业责任与第三方责任的目的。Enterprises are facing increasingly severe anti-commercial corruption situation at home and abroad,resulting in greater risk of involvement.Under the globalization of compliance risks,the commercial corruption risks that enterprises may encounter include not only direct corruption of internal personnel,but also indirect corruption that enterprises bear associated with their omissions.Conducting compliance investigations on important business partners has become a key area of compliance management,and its role in preventing indirect corruption risks is particularly prominent.According to the characteristics of commercial corruption,on the basis of establishing a risk level assessment system,enterprises can carry out compliance investigations on cooperation partners to an appropriate degree specific to their risk levels,and ultimately achieve the purpose of separating corporate responsibility from third-party responsibility.

关 键 词：企业合规 商业腐败 间接腐败 尽职调查 

分 类 号：D924[政治法律—刑法学]