公司合规的组织法定位与入法路径

The Orientation of the Organisational Law and the Path of Law-making on the Corporate Compliance

公司合规具有多方面的意义和价值,从私法角度来看,主要包括行为层面的合规义务和组织层面的合规治理义务,前者构成了后者的基础。基于不同公司的合规风险差异,应当区分合法性义务基础上的一般合规义务和组织化基础上的合规治理义务。基于公司类型和合规成本考量,《公司法(修订草案)》可进一步在上市公司和非上市公众公司等公众公司中引入组织法上的合规治理要求,对其他公司类型仅规定其一般性的合规义务。合规义务由董事会负担,合规治理的组织结构由董事会负责建构,监事会行使合规治理的监督职能,其他管理主体承担相应的合规治理义务,违反合规治理义务将产生组织法责任。有基于此,立法上可确立合规治理的有效性要求,并将合规治理体系的具体建构留待公司自治。合规委员会、合规负责人、合规管理部门均非公司法上的必设机构,立法上不应设立强制性的合规机构设置要求和职权划分方式,且合规机构的职权配置须受公司治理结构和权力分配模式的整体限制。

Corporate compliance has many meanings and values.Based on the differences in compliance risks of different companies,a distinction should be made between general compliance obligations and compliance governance obligations on the basis of organization governance.Based on the consideration of company type and compliance costs,the Chinese Company Law can further introduce compliance governance requirements among public companies.Compliance duties are burdened by the board of directors,the board of supervisors bears the supervision function of compliance governance,other management parities bear the corresponding compliance governance obligations,and violation of compliance governance obligations will give rise to corporate law liability.Based on this,legislation can establish the effectiveness requirements of compliance governance,and leave the specific construction of the compliance governance system to the autonomy of the company.The compliance committee,the chief compliance officer,and the compliance management department are not compulsory institutions inCompany Law,and the allocation of the authority of the compliance agencies must be subject to the statutory distribution mode of the corporate power.