企业合规刑事激励的司法限度

The Limit of Criminal Incentive in Corporate Compliance

我国涉案企业合规改革三年多以来,检察机关对涉案企业的保护方向值得肯定,但企业合规刑事激励的司法限度仍有待总结和反思。企业合规是企业风险管理的同义语,企业的合规动机是企业利益最大化;企业合规整改的永恒逐利性、检察合规监管的经济利益衡量,为合规激励的扩大化埋下了隐忧。基于单位犯罪混合意志论和责任分离论,涉案企业与涉案人员在刑罚层面可实现责任个别化,企业合规刑事激励的对象只能是企业而非涉案人员,合规监管的适用范围只能是企业犯罪而非自然人犯罪。基于实体法的量刑原理,在从宽范围上,事后合规换取的“相对不起诉”仅针对企业轻罪而不适用于企业重罪;事前合规难以成为企业犯罪的实体出罪事由,不能夸大组织体责任论的教义学功能。在未来合规改革的实践深入及立法推进中,应优先注重罪刑法定的追诉限缩意义、“企业合规从宽”与“特定犯罪从严”的刑事政策协调、企业合规整改实效的长期验证,避免落入“合规陷阱”。

In China,the reform of corporate compliance has been ongoing for more than three years.While the procuratorial organs have demonstrated commendable efforts in protecting companies involved in criminal cases,there is stll a need to reflect on the criminal incentive in corporate compliance.Since corporate compliance is the synonym of risk management,the motivation for compliance is thus to maximize the interests of the company.The constant pursuit of profitability in compliance reform by the enterprise,and the economic interests measured by procuratorial compliance supervision have,therefore,raised concerns about the expansion of compliance incentive.Drawing from the theory of mixed intent for corporate crimes and the theory of separation of responsibility,it is feasible to separate the individual responsibility from the corporate responsibility.In using the criminal incentive for compliance,the object can only be the enterprises,not individuals.Similarly,the scope of compliance supervision can only apply to corporate crimes but not to crimes committed by natural persons.The leniency based on the principle concerning penalty measurement from the substantive law shall be limited to the minor crimes committed by the enterprises,and cannot be applied to severe crimes,in the case of"non-prosecution on relative terms"obtained through after-the-fact compliance.In addition,prior corporate compliance cannot be a substantive ground for negating corporate crimes,and the doctrinal function of organizational responsibility theory cannot be exaggerated.In the further practice,priority should be given to the significance of the legality principle.The coordination of criminal policies between leniency and strictness should be enhanced,and the effectiveness of corporate compliance needs long-term verification,in order to avoid falling into the"compliance trap."