全球化背景下企业合规刑事激励机制研究——比较法的启示与中国法的完善

Research on the Criminal Incentive Mechanism for Corporate Compliance under the Background of Globalization:the Revelation of Comparative Law and the Improvement of Chinese Law

近年来我国学者倡导建立合规管理体系,以应对全球化背景下企业所面临的合规风险。根据域外实践,各国在探索如何实现合规的过程中大多建立了刑事激励机制。比较法视角下,刑事合规激励机制主要包括作为无罪抗辩的理由、减轻刑罚的根据、不起诉的条件以及暂缓起诉的依据。目前,我国的企业合规激励机制建设正处于探索阶段,各地司法机关进行了不少创新实践,但我国仍未从立法上建立起企业合规激励机制;可以借鉴域外的先进经验,在刑事实体法领域采纳企业独立意志理论,并以是否实施有效合规管理作为判断企业是否存在主观过错的依据;在刑事程序法领域扩大附条件不起诉的适用范围,并结合认罪认罚从宽原则来完善合规不起诉制度,以建立健全我国的企业刑事合规激励机制。

In recent years,Chinese scholars have advocated the introduction of a compliance management system to deal with the compliance risks of Chinese-funded enterprises in the context of globalization.According to foreign practice,most countries have established criminal incentive mechanisms in the process of exploring how to achieve compliance.From the perspective of comparative law,the criminal compliance incentive mechanism mainly includes the reasons for pleading innocent,the basis for mitigating punishment,the conditions for non-prosecution,and the basis for postponing the prosecution.At present,the construction of the corporate compliance incentive mechanism in China is in the exploratory stage,and local judicial organs have carried out many innovative practices,but China has not established a corporate compliance incentive mechanism through legislation.We can learn from the advanced experience of foreign countries,adopt the theory of independent will of the enterprise in the field of criminal substantive law,and use whether to implement effective compliance management as the basis for judging whether the enterprise has subjective fault.And we can try to expand the scope of application of conditional non-prosecution in the field of criminal procedure law,and improve the compliance non-prosecution system in conjunction with the principle of plea guilty and punished leniency,so as to establish and improve Chinese corporate criminal compliance incentive mechanism.