合规视野下的企业刑事责任问题

Corporate Criminal Liability from the Perspective of Compliance

在企业的刑事归责问题上,西方国家传统上遵循的是以企业员工的行为和主观过错推论企业行为和主观过错的原则。如今,这一归责方式正在受到普遍的质疑和挑战,一种建立在“组织责任”基础上的理论正在兴起,并为企业合规引入企业归责原则确立了理论上的依据。我国刑法所确立的单位犯罪制度,面临着单位犯罪与自然人犯罪“入罪标准不统一”“同罪不同罚”,单位所承担的刑事责任与行政责任难以保持均衡,以及认定单位主观意志较为困难等方面的问题。唯有建立“企业独立意志理论”,将单位视为一种独立的生命有机体,承认其具有实施独立行为和具有独立主观意志的能力,才能走出上述困境,并将企业合规融入单位归责原则之中。

On the issue of criminal liability of enterprises,western countries traditionally follow the principle of corporate behavior,subjective faults inferred from the behavior and subjective fault of corporate employees.Today,this method of liability determination is widely questioned and challenged.A theory based on“organizational responsibility”is emerging and providing a theoretical basis for the introduction of corporate compliance into the corporate liability principle.The unit crime system established by Chinese criminal law faces such problems as“the lack of unity of incrimination standards”between unit crimes and natural person crimes,different punishments for the same crime,and the difficulties in maintaining a balance between criminal responsibility and administrative responsibility and in determining the will of the unit.Only by accepting“the theory of independent will of company”,treating the unit as an independent living organism,and recognizing its capacity for independent act and independent subjective will,can China get out of the above dilemmas and integrate corporate compliance into the principle of unit liability.