摘要
《刑法修正案(十二)》增加非法经营同类营业罪、为亲友非法牟利罪,以及徇私舞弊低价折股、出售国有资产罪,目的是压制民营企业内部腐败犯罪。企业合规制度通过刑事激励手段,促使企业建立、完善预防犯罪的合规管理体系,为该目的提供了制度保障。从犯罪的本质是文化间的冲突以及单位与个人的归责路径来看,企业文化是企业合规整改的有效性标准。根据企业文化四层次论,涉案企业在合规整改中需要在精神层、制度层、行为层和物质层中培育合规经营的主文化。
The Amendment to the Criminal Law(12)adds the crimes of illegal operation of similar businesses,illegal profit for family and friends,as well as the crimes of favoritism,low price stock conversion,and sale of state-owned assets,with the aim of suppressing corruption crimes within private enterprises.The corporate compliance system,through criminal incentives,promotes the establishment and improvement of a compliance management system for crime prevention,providing institutional guarantees for this purpose.From the perspective of the essence of crime being cultural conflicts and the accountability pathways between units and individuals,corporate culture is the effective standard for corporate compliance rectification.According to the four level theory of corporate culture,the involved enterprises need to cultivate the main culture of compliant operation in the spiritual,institutional,behavioral,and material levels during compliance rectification.
作者
张维尧
ZHANG Wei-yao(Guanghua Law School,Zhejiang University,Hangzhou 310008,China)
出处
《河北法学》
北大核心
2024年第5期183-200,共18页
Hebei Law Science
基金
最高人民法院2023年度司法研究重大课题“企业合规司法实务问题研究”(ZGFYZD-KT202311-02)阶段性成果。
关键词
民营企业
合规标准
企业文化
private enterprises
compliance standards
corporate culture
