企业合规整改的实践检视与完善路径研究

Research on the Practical Inspection and the Approach to Improvement in Enterprise Compliance Rectification

个案中涉案企业的有效整改是企业合规改革落到实处的关键。当前我国企业合规改革实践中存在办案时限紧张、激励机制单一、整改后的评判和处置标准不明等问题。对此,可通过向侦查“借时间”拓展合规整改期限、修法延长合规案件办理期限;探索合规激励方式、构建合规后检察监督制度增强涉案企业整改动力;区分单位责任与个人责任、客观评价整改结果以明确合规后涉案企业的处置标准,使企业合规改革走深走实。

The effective rectification by the enterprises concerned in individual case is the key point to the implementation of the compliance reform. At present, problems such as the constraint of time, lack of diversity in incentive mechanism,and unclear evaluation and the standard of treatment in post-rectification period, exist in practice of compliance reform.The facilitation of the enterprise compliance can be achieved through the extension of time limit by borrowing time from the investigation period or amending the law;the strengthening of motivation to rectification by exploring compliance incentive methods and construing a supervision system by procuratorate in post-compliance time;the determination of standard by separating the liability of the enterprise and the individual, objectively evaluating the outcome of rectification.