民营企业家犯罪分析与防范研究——基于2016-2020年刑事风险统计数据的分析

Research on analysis and prevention of private entrepreneurs’crimes——Analysis based on criminal risk statistics in 2016-2020

近年来的民营企业家犯罪高发现象,直接映射出民营企业内部治理结构和管理制度混乱的问题。究其原因,主要在于民营企业融资困难;民营企业家法律意识淡薄,偷逃税款案件多发;民营企业内控无效,职务侵占、挪用资金犯罪持续上升。防范民营企业家犯罪高发,从理性犯罪人层面,应当强化企业家风险意识,运用犯罪经济学的价值杠杆提高犯罪成本;在制度层面,通过加大对企业融资的扶持力度,拓展送法送教方式,多策并举治理市场潜规则;在企业内部管理层面,通过建立现代企业制度,强化对企业家违法犯罪行为的内控防范措施。

The high incidence of crimes committed by private entrepreneurs in recent years directly reflects the chaos of the internal governance structure and management system of private enterprises.The main reason lies in the financing difficulties of private enterprises;private entrepreneurs have weak legal awareness and frequent tax evasion cases;internal control of private enterprises is ineffective,and crimes of post occupation and embezzlement of funds continue to rise.To prevent the high incidence of crimes by private entrepreneurs,from the level of rational criminals,we should strengthen entrepreneurs’risk awareness and use the value lever of criminal economics to increase the cost of crime;at the institutional level,we should increase support for corporate financing,expand law and education and use multi-strategies to govern unspoken market rules;at the internal management level of enterprises,we should strengthen internal control and preventive measures against entrepreneurs’illegal and criminal activities through the establishment of a modern enterprise system.