董事合规义务的体系定位和动态展开  

The System Function and Dynamic Interpretation of Directors Compliance Duty

作　　者：王真真 Wang Zhenzhen

机构地区：[1]同济大学法学院

出　　处：《财经法学》2024年第3期98-113,共16页Law and Economy

基　　金：2022年度上海市哲学社会科学规划青年课题“公司合规机制的董事义务之维”(2022EFX007)的阶段性成果。

摘　　要：公司合规的意旨在于公司的管理过程中如何通过内部治理确保公司及其雇员的行为遵守相应的法律和社会规范,公司合规义务的实现需要遵循公司内部权力分配的基本规则。在公司治理结构中,作为公司权力的中心,董事会是合规机制的领导机构,作为董事会成员,董事负有最重要的合规义务,经理层负责协助董事履行合规义务。在内容上,董事合规义务主要是制定公司合规计划并监督其运行,及时发现公司运营风险并进行妥当处置。体系上,合规义务可以归属于勤勉义务,无需设置为独立的义务。从动态的角度看,董事合规义务可以分为预防、实施、调查和改进四个阶段,通过对公司经营管理中所面临的风险进行分类识别和控制,董事合规义务可以提高公司内部信息沟通的效率,破解信息不对称问题。从公私法协同的视角观察,董事合规义务作为实现公司自我规制的一种私法手段,也可以缓解公共执法不足带来的监管真空。The purpose of corporate compliance is to ensure that the behavior of the company and its employees comply with the appropriate legal and social norms through internal governance in the management process of the company.The realization of corporate compliance obligations needs to follow the basic rules of power allocation within the company.In the corporate governance structure,as the center of corporate power,the board of directors is the leading body of the compliance mechanism.As members of the board of directors,directors have the most important compliance obligations,and the managements are responsible for assisting the directors in fulfilling their compliance obligations.In terms of content,the directors compliance duty is mainly to formulate the company s compliance program and supervise its operation,and to discover the company s operational risks in time and deal with them appropriately.Systematically,compliance duty is a part of duty of care and need not be set up as independent obligations.From the dynamic point of view,the directors compliance obligation can be divided into four stages:prevention,implementation,investigation and improvement.By categorizing,identifying and controlling the risks in the course of operation and management,the directors compliance duty can improve the efficiency of the company s internal information communication and alleviate the problem of information asymmetry.Observed from the perspective of public-private law synergy,directors compliance duty,as a private law means to realize the company s self-regulation,can also alleviate the regulatory vacuum brought about by the insufficiency of public enforcement.

关 键 词：董事合规义务 监督义务 勤勉义务 体系定位 动态展开 

分 类 号：D92[政治法律—法学]