澳大利亚公司举报制度研究

Research on the Australian Corporate Whistleblowing System

为了缓和国内不满情绪和适应国际立法潮流,澳大利亚于2004年在《公司法(2001)》中规定了公司举报制度。该制度明确了合格的举报人、接受人以及举报事项的范围,并制定了相应的举报人保护措施,但十几年来收效甚微且饱受各界批判。与公共部门举报人保护的巨大差距以及政府打击公司欺诈行为的现实需求迫使澳大利亚在2019年对公司举报制度进行重大修订。这次修订确立了第三方举报和匿名举报的合法性,完善了赔偿制度,尤其是将举报人政策法定义务化,更是完善了现代公司的治理模式。我国证券有奖举报制度已初具规模,但仍有诸多语焉不详之处,澳大利亚公司举报制度日趋成熟,对我国证券有奖举报制度极具借鉴意义。

In order to ease domestic dissatisfaction and follow the trend of international legislation,Australia established a corporate whistleblowing system in the Corporations Act 2001 in 2004,which defines the scope of the eligible whistleblowers,recipients and disclosable matters,and developed the corresponding whistleblower protection measures.But over the past decade,it has achieved little and suffered criticism from all circles of society.A significant gap with public sector whistleblower protection and the real need for the government to fight agsinst corporate fraud forced Australia to make major revisions to its corporate whistleblowing regime in 2019.This reform establishes the legality of third-party and anonymous whistleblowing and improves the compensation system.In particular,the statutory obligation of whistleblower policies has improved the governance mode of modern corporations.The whistleblowing system of securities with rewards has begun to take shape in China,but there are still many unclear aspects.The whistleblowinging system of Australian corporations is becoming more and more mature,which is of great reference significance to the whistleblowing system of securities with rewards in China.