合规考察书面报告之证据性质及其适用  

The evidential feature of the evaluation report on the corporate compliance program and its application

作　　者：马晓萍 梅泽星 Ma Xiaoping;Mei Zexing(Collaborative Innovation Center of Judicial Civilization,China University of Political Science and Law,Beijing,100089,China)

机构地区：[1]中国政法大学司法文明协同创新中心,北京100088

出　　处：《证据科学》2024年第2期243-253,共11页Evidence Science

摘　　要：合规考察书面报告是第三方监督评估组织针对涉案企业合规整改成效的总体评价。作为司法机关依法处理企业合规案件的重要参考甚至决定性材料,明确其证据性质是确保案件处理决定正当性、诉讼公正性、认罪认罚真实性以及被追诉人合法权益的重要基础。从证据法规范与证据理论角度论证可知,合规考察书面报告具备证据性质。作为一种特殊的专门报告,对其可参照鉴定意见规则进行审查。其证据功能在于辅助司法机关在侦查、起诉、审判各环节做出免责、适用更优处理等宽缓化的决定。The evaluation report on the corporate compliance program is an overall evaluation on the effectiveness of the corporate's implementation of the compliance program conducted by a third party organization,who undertakes the responsibilities of supervision and evaluation.As such evaluation report is an important and even decisive reference material which the judiciary organs relied upon in handling compliance cases,clarification of the evidential feature of such report sets a remarkable basis in ensuring the legitimacy of judicial decisions,the fairness of litigation,the genuineness of guilty plea and punishment agreement as well as the protection of the legitimate rights and interests of the accused.From the perspective of evidence law and evidence theory,the evaluation report on the corporate compliance program maintains evidential feature.As a special report,it may be examined in light of the rules of expert opinion.The evidential value of such report is to assist the judicial organs to make lenient decisions such as exemption or better treatment during the investigation,prosecution and trial.

关 键 词：合规考察书面报告 证据性质 适用 

分 类 号：D915.13[政治法律—诉讼法学]