企业合规不起诉的试行反思及发展完善  

A Reflection and Development of the Pilot Non-prosecution for Corporate Compliance

作　　者：龙婧婧 Long Jing jing

机构地区：[1]中共湖南省委党校,湖南长沙410006

出　　处：《河南社会科学》2024年第7期67-77,共11页Henan Social Sciences

基　　金：2023年度湖南省司法厅重大课题“湖南优化法治化营商环境实证研究”(HNSF23A04)。

摘　　要：企业合规不起诉是检察机关服务营商环境、引领企业合规建设的重要举措。在当前试点改革中,企业合规不起诉存在传统单位犯罪理论供给不足、适用案件类型过分局限、第三方监督评估机制不健全以及企业合规建设的评估标准不明确等问题。为充分发挥企业合规不起诉的制度功能,同时兼顾我国企业治理现状与市场发展需求,应当尽可能对传统单位犯罪理论进行合规背景下的重释以实现企业责任与个人责任分离处理的效果;应当将大型企业、重罪企业也逐步纳入合规不起诉的适用范围;同时,应当继续完善企业合规的第三方监督评估机制,探索有效的企业合规评估标准。The non-prosecution for corporate compliance is an important measure by the prosecutorial authorities to serve the business environment and lead corporate compliance construction.In the current pilot reform,there are issues with the non-prosecution for corporate compliance,such as insufficient supply from traditional theories of unit crime,overly limited applicable case types,an imperfect third-party supervision and Evaluation mechanism,and unclear evaluation standards for corporate compliance construction.To fully utilize the institutional function of non-prosecution for corporate compliance while considering the current state of Chinese corporate governance and market development needs,it is necessary to reinterpret traditional theories of unit crime in the context of compliance to achieve the effect of separating corporate responsibility from individual responsibility;large enterprises and enterprises with serious crimes should also be gradually included in the scope of non-prosecution for compliance;at the same time,the third-party supervision and Evaluation mechanism for corporate compliance should continue to be improved,and effective evaluation standards for corporate compliance should be explored.

关 键 词：企业合规不起诉 组织责任论 第三方监督评估机制 有效合规标准 

分 类 号：D9[政治法律—法学]