企业合规计划有效性与举报人保护制度之构建——澳大利亚路径及其对中国的启示

Effectiveness of a Corporate Compliance Program and Construction of Protection of Whistleblower: Australian Path and Its Enlightenment to China

传统的法人犯罪惩治机制建立在单一的刑罚威慑框架之下,其以膨胀刑法条文、严峻刑罚为主要手段,未能有效遏制日益突出的法人犯罪问题。基于对单一国家规制模式的反思,国外出现了以赋予合规计划诉讼及量刑意义为具体手段、旨在提升法人组织自主犯罪预防效率的各类立法与司法实践。企业法人组织是否依据其自身文化、所处行业及销售规模等“个性”因素,设计并执行一套用以鼓励成员个体对企业犯罪事实积极予以披露的举报人保护制度是鉴别具体合规计划是否有效的重要判断标准之一。通过对“合规计划”这一概念中的规范与社会性要素加以描述与强调,由澳大利亚证券交易所企业治理委员会制定的《企业治理原则与最佳操作指引》提升了合规计划妥善保护与激励举报人的整体能力,为我国法人犯罪治理的司法实践提供了全新思路。

The traditional corporate crime punishment mechanism is established under the single penalty framework,with the expansion of criminal law provisions and severe punishment as the main methods. It not only fails to effectively curb the increasingly prominent problem of corporate crime,but also causes a lot of social problems. Various legislative and judicial practices have emerged successively in foreign countries,which aim to improve the efficiency of preventing corporate crime,by giving the lit- igation of compliance program and sentencing significance as specific means. Whether a corporate de- signs and implements a whistleblower program based on its own culture,industry nature,production and sales scale and other“personality”factors to encourage employees to actively discover and disclose crim- inal facts is one of the important criteria to identify whether a specific criminal compliance plan is effec- tive. The ASX Corporate Governance and Best Practice Recommendations added normative and social factors beyond the deterrent effect of crime punishment to the concept of compliance program. It plays an ideal role in correcting the character of corporate and properly protecting the whistleblower,ensuring the practical regulatory role of the compliance program,and assisting the construction of a new path for the governance of corporate crime.