摘要
企业建立合规计划,是一项多赢策略,我国有必要予以引进,但是在引进合规热潮之下应当进行“冷思考”。合规制度诞生于美国,直接引入我国,存在合规文化缺失、有效标准过高、合规成本巨大的问题。对企业规模的划分应以从业人员数量和营业收入为标准,划分为中小企业和大型企业。离散时间的无限视野模型证实了中小企业对合规计划的主观意愿不强。引进合规制度必须经历本土化改造,对于发展不同阶段和不同规模的企业应提出不同标准和要求,而非“一刀切”式的“统一标准”。
The establishment of a compliance plan for enterprises is a win-win strategy,and it is necessary for our country to introduce it.However,under the upsurge of introducing compliance,it should conduct"cool thinking".Originated in the United States,the compliance system will cause problems such as lack of compliance culture,excessively high effective standards,and huge compliance costs if introduced directly into China.The scale of the enterprise should be divided into small and medium-sized enterprises and large enterprises based on the number of employees and operating income.The infinite-horizon model in discrete time confirms that small and medium-sized enterprises are not strong in their subjective willingness to comply with regulations.The introduction of a compliance system must undergo localized transformation,and different standards and requirements should be put forward for enterprises of different sizes of enterprise development,rather than a“one size fits all”“uniform standard”.
作者
叶长春
YE Changchun(School of Law,Xiamen University,Xiamen,Fujian 361001,China)
出处
《肇庆学院学报》
2021年第1期29-33,41,共6页
Journal of Zhaoqing University
关键词
合规
无限视野模型
企业规模
compliance
infinite-horizon model
size of enterprise