涉案企业合规的评估标准研究

Research on the Evaluation Standard of Corporate Criminal Compliance

随着企业合规改革试点经验的积累,及合规监督评估主体规范体制的确立,构建合规评估标准成为企业合规制度下一步改革的重点。美国及国际通行的合规评估标准多为大小企业一元化的参考性标准,但我国的改革趋势却是建立大小企业二元化的半强制性合规评估标准。考虑到我国企业合规改革“平等保护”的政策背景,以小微企业为主要对象的合规现状,独特的涉案罪名和低廉的合规成本,美国采用的合规标准难以直接适用于我国。相较而言,我国宜构建一种大小企业二元化的半强制性合规评估标准,以保障小微企业合规整改的可行与有效。

With the accumulation of the pilot reform of corporate compliance reform and the establishment of the standard system of compliance monitor and system,the construction of compliance evaluation standards has become the focus of the next step of corporate compliance system reform.Most of the compliance evaluation standards in the United States and worldwide are reference standards for the unification of large and small enterprises,but the reform trend in China is to establish a semi-mandatory compliance evaluation standard for the duality of large and small enterprises.Considering the policy background of“equal protection”of China's corporate compliance reform,the compliance status quo with small and micro enterprises as the main objects,unique charges involved and low compliance costs,the compliance standards adopted by the United States are difficult to be directly applied in China.Comparatively speaking,China should establish a semi-mandatory compliance evaluation standard for large and small enterprises to ensure the feasibility and effectiveness of compliance rectification of small and micro enterprises.