合规考察报告制度塑造的双重逻辑

The Double Logic of Compliance Inspection Report System Shaping

真实性、全面性、准确性是企业合规考察报告的基本品格。“合规腐败”与“监管失职”是合规考察报告出具活动中的主要风险。制度风险理论要求,企业合规考察报告品格的塑造应形成对制度的依赖。从“对事规制”和“对人规制”两个维度出发,完善合规考察报告本身的监督机制和针对合规监管人履职的监管督促机制,最大限度降低和避免权力滥用、权力怠惰风险,维护第三方机制的运行权威,方能实现合规监管的有效性。

Truthfulness, comprehensiveness and accuracy are the basic characters of corporate compliance inspection reports. “Compliance corruption”and “dereliction of duty in the supervision authority” are the main risks in the issuance of compliance inspection reports. The theory of institutional risk requires that the character of corporate compliance inspection report should be shaped by relying on the system. The supervision mechanism of the compliance inspection report itself and the supervision mechanism of the compliance supervisor’s performance ought to be improved from two dimensions of “regulation of things” and “regulation of people” in order to minimize and avoid the risk of power abuse and power laziness, maintain the authority of the third-party mechanism, and achieve the effectiveness of compliance supervision.