中国企业合规的风险点、变化曲线与挑战应对

Risk Points,Index Curves and Challenges of Corporate Compliance in China

"合规"一词进入了当下中国企业治理的主流话语。企业合规的本质在于"全面风控",而不只是法律风控,它包括治理结构、内控机制、责任价值三个维度。在此基础上,更高水平合规还在于推动内在的自动化守规。中国合规建设既有共性的风险点,也有新常态等改革带来的特殊关注;既在整体上取得了不少成就,又具有一些突出亮点。同时,基于对近年来中国企业合规的指数评估,中国企业合规的变化曲线使得更多挑战已被呈现。那么,基于框架、聚焦点和及时融入合规的理念和规则变化,不再是零打碎敲或机制性的修补,而是逐步构建起当下中国企业比较完整的合规化体系,就变得尤为重要。

The term ＂compliance＂ has been ance. Rather than merely focusing on the legal risk adopted by China＇ s mainstream discourse of corporate govern- control, the essence of corporate compliance lies in the compre- hensive risk control on three dimensions including the governance structure, the internal control mechanism and the responsibility value. On this basis, the key to achieve a higher level of corporate compliance still remains the ad- vancement of internal voluntary compliance. The construction of China＇ s compliance system is confronted with some particular issues brought by reforms like the New Normal as well as all the universal risk points. This process has made considerable achievements with many remarkable highlights. Meanwhile, based on the index evaluation of re- cent developments of China＇ s corporate compliance, more challenges have been revealed by fluctuations of China＇ s corporate compliance index curves. Considering the framework, focuses and the change of ideas and rules to integrate themselves into compliance without delay, instead of piecemeal improvements and institutional mending, it becomes particularly important for China＇ s corporations to establish a more comprehensive compliance system gradually.