摘要
企业合规问题研究可以从企业视角和国家视角展开。两种研究视角都有独立价值,无关对错优劣。企业视角下的合规计划的建构,涉及合规的整体性架构以及个别化措施。风险识别、内部调查、合规责任履行中的刑事风险尤其值得关注。企业视角下的合规研究具有两方面的意义,为合规实务提供有益参照,同时也为司法机关认定合规计划的有效性,进而准确定罪量刑提供参考。
The research on the problem of compliance program can be carried out from the perspectives of the corporation and the state.Irrespective of right or wrong,they both have independent values.The construction method of compliance from the perspective of corporation involves overall architectural and individual measures,particularly in risk identification,internal investigation and criminal risks in the fulfillment of compliance obligations.The significance of the compliance research from the perspective of corporation has two senses:Providing useful reference for corporate compliance practice and helping judicial authorities probe scientific methods of condemnation and penalty measurement based on the effectiveness of compliance programs.
出处
《法学杂志》
CSSCI
北大核心
2020年第7期76-83,共8页
Law Science Magazine
基金
国家社会科学基金青年项目“全球性合规风险背景下刑事合规制度建构的方法及其边界研究”(项目编号:19CFX039)
山东省社会科学基金审判专项“司法回应企业刑事合规风险的路径研究”(项目编号:19CSPJ17)的阶段性成果。
关键词
企业视角
合规计划
内部调查
风险识别
the perspective of corporation
compliance program
internal investigation
risk identification
