个人还是企业:企业行政合规激励对象的甄选  

Individual or Enterprise:Selection of Incentive Objects for Enterprise Administrative Compliance

作　　者：熊樟林[1] Xiong Zhanglin

机构地区：[1]东南大学法学院

出　　处：《社会科学辑刊》2024年第6期113-122,F0003,234,共12页Social Science Journal

基　　金：国家社会科学基金重点项目(23AFX011);江苏省教育科学规划重点课题(B/2022/01/19)。

摘　　要：在涉案企业行政合规中,究竟谁可以成为企业行政合规的受益对象,是当前行政合规制度布局中的重要议题之一,也是控制行政合规裁量的关键问题。对此,现行理论和实践因过于宽泛地理解了企业行政合规的概念内涵,混淆了行政合规与行政执法和解之间的关系,因此偏向和刑事合规一样对激励对象作扩大理解,形成了“双不处罚”的主流做法。从根本上来说,这一做法偏离了企业合规的制度框架,忽略了企业行政合规的概念独立性,应当予以调整。在合规实践中,应当奉行“放过企业,严惩责任人”的基本法则,只允许对有“区分责任”需求的大型企业实施激励,并且还需在立法上为该企业违法行为设定“双罚制”。该法则既契合了企业行政合规的制度初衷,又能最大程度地减少企业行政合规对传统依法行政观念的冲击。In the compliance of enterprises involved in cases,who can become the beneficiary of administrative compli⁃ance is one of the important issues in the current layout of administrative compliance systems,and it is also a key is⁃sue in controlling administrative compliance discretion.In this regard,current theories and practices tend to have a broad understanding of the concept and connotation of enterprise administrative compliance,confusing the relation⁃ship between administrative compliance and administrative law enforcement settlement.Therefore,they tend to ex⁃pand their understanding of incentive targets like criminal compliance,forming the mainstream practice of“double non punishment”.Fundamentally,this approach deviates from the institutional framework of corporate administra⁃tive compliance and ignores the conceptual independence of corporate administrative compliance,which should be adjusted.In compliance practice,the basic principle of“letting go of enterprises and severely punishing responsible persons”should be adhered to,and only large enterprises with the need for“differentiated responsibility”should be incentivized.It is also necessary to establish a“dual punishment system”for the illegal behavior of the enterprise in legislation.This rule not only conforms to the original intention of enterprise administrative compliance,but also minimizes the impact of enterprise administrative compliance on traditional legal administration concepts to the greatest extent possible.

关 键 词：企业行政合规 合规激励 激励对象 

分 类 号：D912.1[政治法律—宪法学与行政法学]