论合规负责人的保证人义务——以证券犯罪为示例

The Guarantor's Duty of Compliance Officer

德国2009年关于合规负责人的保证人义务的判决值得我国引鉴。在应对金融商品交易、食品药品生产销售、生态环境治理、疫情预防控制等经济主体的监督管理失职方面,确立合规负责人的保证人义务是刑事合规机制构建不可或缺的环节。合规负责人的作为义务是一项以监督、阻止、制裁与报告等为核心内容,涵盖范围广泛的“保证人义务”。如欲将其转换为刑法上的保证人义务,必须从规范性视角而非事实性视角出发。鉴于我国目前刑事法律中缺少类似于德国刑法典第13条的规定,从学说视角来看,最理想的模式是从准作为犯说向机能二分说的演变。而从刑事立法的视角来看,则是实现从缺少明文规定向明文规定的转变。

Germany’s 2009 judgment on the guarantor’s duty of the compliance officer deserves our country’s attention and reference. In dealing with dereliction of duty in the supervision and management of economic subjects, such as financial instruments transactions, production and sales of food and drugs, ecological environment governance, prevention and control of epidemic,setting up the guarantor’s duty of compliance officer is an indispensable link in the construction of the mechanism of criminal compliance. The duty of compliance officer is a wide range of "guarantor’s duty" with supervision, prevention, sanctions and reporting as the core content. If we want to transform it into the guarantor’s duty in criminal law, we must proceed from the normative perspective rather than the factual perspective. In consideration of the absence of provisions similar to Article 13 of the German criminal law in China’s current criminal code, from the perspective of theory, the most ideal model is the evolution from the theory of quasi crime to the theory of functional dichotomy, and from the perspective of criminal legislation, it is the transformation from the absence of no prescribed to express prescribed in criminal law.