涉案企业合规建设的有效性标准研究——以刑事涉案企业合规的犯罪预防为视角

Research on the Standards for Constructing Effective Compliance System in the Criminally-related Enterprises

涉案企业合规建设的有效性标准是一套包含有效制度修复和有效合规计划的要素体系,体现了刑事合规和事后合规的要素特征,发挥了涉案企业合规整改标准、合规监管人监督评估标准、检察机关审查验收标准等多重制度功能。有效制度修复标准要求涉案企业在查明深层制度缺陷的基础上进行针对性制度修复,审查要点在于涉案企业识别管控漏洞的准确性和深度,以及修复措施的针对性和彻底性。有效合规计划标准涵盖从合规体系设计到合规运行效果的全过程,合规体系设计作为形式标准,包括风险导向、要素完备、全面覆盖等三项基本要求;合规运行效果作为实质标准,要求检察机关和合规监管人运用多样化审查方法对合规体系诸要素的运行有效性作出评估。基于合规运行效果来设计有效合规计划的全过程标准,才能针对刑事涉案企业发挥长效的犯罪预防作用。

The effectiveness standards for compliance of the criminally-related enterprises involved is a set of elements including effective system repair and an effective compliance plan,which reflects the elements of criminal compliance and post-compliance.It includes multiple institutional functions such as compliance rectification standards,supervision and evaluation standards for supervisors,and inspection and acceptance standards for procuratorial organs.The effective system repair standard requires the enterprises to carry out targeted system repairs on the basis of identifying systemic defects.The key points of the review are the accuracy and depth of the identification and control of the institutional loopholes of the involved enterprises,as well as the pertinence and thoroughness of the repair measures.Effective compliance plan standards cover the entire process from compliance system design to compliance operation effect system.As a formal standard,compliance system design includes three basic requirements:risk orientation,complete set of elements,and comprehensive coverage;evaluate the operational effectiveness of various elements of the compliance system using a variety of review methods.As a substantive standard,the effect of compliance operation requires procuratorial organs and compliance supervisors to use a variety of review methods to evaluate the compliance system.Only by designing the whole-process standards of the effective compliance plan based on the operation effect can it play a long-term role in precenting crimes.