论企业合规管理主体规制理路的转向——从合规监管到合规治理

On the Regulation Turning of the Subject of Enterprise Compliance Management——From Compliance Supervision to Compliance Governance

企业合规管理主体是企业合规的先决问题,我国企业合规管理主体存在以公司法抽象推定和以企业类型、业务范畴为标准的具体规定双重模式,呈现出内外双向扩张发展趋势,逐渐增加专业性、独立性。但在国家监管的推动下,企业合规主体的规制理路逐渐远离公司治理底色,成为国家干预、打造公司私人秩序的一种新兴形式,产生与公司治理、公司法的逻辑冲突:合规监管推进模式与公司内部组织进化规律不符;复杂、多样的合规管理主体易引发管理权力三类矛盾;重形式轻效果的规制偏好远离企业合规管理的核心;合规管理职位的专设导向与公司风险管理相剥离,增加运营成本。这证成不论是规制企业合规管理主体还是企业合规整项活动,均需改变当前合规监管模式而转向合规治理模式。具体而言,这就需要:合规管理主体规则的制定应遵从私法进化规律,以公司主体参与为导向;合规管理主体规则的适用应回归软法本质,以遵守或解释模式为技术手段;合规管理主体的权力配置回归公司法,以公司权力分配规则为依据;合规管理主体的规制效果评估回归公司治理,以成本收益的经济计算为标准。

presumption of company law and specific provisions based on enterprise type and business category,showing a two-way expansion development trend inside and outside,gradually increasing professionalism and independence.However,with the promotion of national supervision,the regulatory approach of the corporate compliance subject has gradually moved away from the background of corporate governance,becoming a new form of state intervention and creating corporate private order,resulting in logical conflicts with corporate governance and company law:the promotion mode of compliance supervision is inconsistent with the evolution law of the internal organization of the company;complex and diversified compliance management subjects are easy to cause three kinds of contradictions of management power;the regulation preference of emphasizing form over effect is far away from the core of enterprise compliance management;the dedicated orientation of compliance management positions is separated from the company's risk management,increasing operating costs.This proves that whether it is to regulate the subject of enterprise compliance management or enterprise compliance activities,the current compliance supervision mode needs to be changed to the compliance governance mode.Specifically,this requires:the formulation of compliance management subject rules should follow the evolution law of private law and be guided by the participation of company subjects;the application of compliance management subject rules should return to the nature of soft law and take the compliance or interpretation mode as the technical means;the power allocation of the compliance management subject returns to the company law,based on the power allocation rules of the company;the evaluation of the regulatory effect of the compliance management subject returns to corporate governance,with the economic calculation of cost and benefit as the standard.