刑事合规激励对象的理论反思

Theoretical Refl ection on the Target of Criminal Compliance Incentive

刑事合规激励制度的研究与实践,既不能脱离我国单位犯罪制度的特殊性而原封不动地照搬西方实践路径,也不能过于功利而泛化刑事合规激励对象的范围。最高检公布的两批企业合规改革典型案例,反映了刑事合规激励对象的中国特色,具有现实指导意义。但刑事合规激励对象确定的正当性,事关平等适用刑法和罪刑相适应原则,不仅应有形式上的条件把握,更需要从实质上作判断。刑事合规整改的可期待性和附随社会成本是考量合规激励正当性的两个主要维度,只有那些适用刑罚惩罚后可能带来过高的社会成本,且确实有合规改造可能性的涉罪企业,才能启动合规整改并最后获得相应的激励。司法对企业犯罪的追究不能因为刑事合规激励而表现得过于软弱,应警惕刑事合规激励对象的泛化而虚置单位犯罪的立法。

The research and practice of criminal compliance incentives should not be detached from the specificity of China’s unit crimes and copy the practical methods in western countries, nor should we broaden the scope of the criminal compliance incentive targets for excessive utilitarianism. The model cases of corporate compliance reform published by the Supreme People’s Procuratorate have practical guiding significance and reflect the Chinese characteristics of the incentive object of criminal compliance.Determining the criminal compliance incentive target is related to the principle of equality in criminal law and the compatibility of crime and punishment. The determination should grasp the conditions in form and make substantive judgments. The two main dimensions of the legitimacy of compliance incentives are the predictability of criminal compliance rectification and the accompanying social costs. Only those crimeinvolved enterprises that may incur high social costs after applying penalties and have the potential to use compliance policies for rehabilitation can be initiated for compliance rectification and finally made to get the corresponding incentives. Criminal compliance incentives cannot weaken the prosecution of corporate crime.We should be on the alert for the abandonment of legislation on unit crimes due to the generalization of the targets of criminal compliance incentives.