论企业合规的刑法激励制度

On the Connection of Corporate Compliance and Criminal Substantive Law

只有在法理上明确合规计划影响企业及其管理者、合规负责人等主体的刑事责任认定,企业合规才可能真正发挥激励作用,成为最优的企业犯罪预防方法。为此,应首先厘清上述主体的刑事处罚根据。在不法判断上,企业合规会影响上述主体之犯罪故意、过失犯中注意义务违反等要素的认定;在责任评价上,事前有效的合规计划体现行为人可谴责性大小,而事后合规计划涉及行为人特殊预防必要性大小,二者分别影响责任刑和预防刑的裁量。在我国,关注企业合规是反思传统企业犯罪理论、推进企业量刑规范化的契机,但设立一个独立的新型刑事合规义务缺乏正当性和必要性。

Only by clarifying how the corporate compliance affects the criminal liability of the company, its managers and compliance officer in jurisprudence can corporate compliance truly play its incentive role and become the optimal method of preventing corporate crime. First of all, it’s necessary to clarify the basis of the criminal punishment for those subjects. In judging illegality, the appropriate compliance plan will influence the judgment of criminal intent and breach of duty of care in negligent crime. In terms of the evaluation of responsibility, an effective ex ante compliance plan reflects the culpability of the perpetrator, while an ex post compliance plan involves the necessity of the special prevention. They each affects the discretion of the punishment based on liability and punishment aimed at prevention.In China, the focus on corporate compliance is an opportunity to rethink the traditional corporate crime theory and promote the standardization of corporate sentencing rules. However, the establishment of a new and independent criminal compliance obligation lacks its justification and necessity.