刑事合规制度的公益条件及其展开

The Public Interest Conditions of Criminal Compliance System and Its Development

刑事合规制度的宗旨是避免传统刑事追诉的负外部效应,保护涉案企业承载的公益价值。该价值是刑事合规制度正当化根据的核心内容,也是其适用的重要前提。参照立功制度在传统刑罚目的和公共利益之间的权衡方式,可对刑事合规制度的公益条件作全面、具体的限定。涉案企业的公益价值应以经济价值为基础,社会价值为补充。涉案企业经济价值的认定应遵行EVA企业价值评估模型确立的原则,对会计利润进行一定程度的调整。涉案企业价值认定需滤除违法犯罪行为带来的份额,并考虑潜在竞争者替代涉案企业的可能性。如涉案企业的价值在犯罪地有明显难以替代的优势,可认为该企业已具备合规从宽的价值前提;否则,应追究其刑事责任,进行“创造性破坏”,将资源配置给遵守法律的潜在竞争者。评估涉案企业价值时,应对涉案企业自身的经营数据及其所在地的宏观数据作真实性、关联性审查,并尊重企业家精神,听取涉案企业和潜在竞争者对有关企业发展趋势的不同意见。为保护公益价值,对涉案企业不起诉是原则,对涉案自然人不起诉是例外。

The purpose of the criminal compliance system is to avoid the negative external effects of traditional criminal prosecution and to protect the public interest value of the enterprises involved in the case.This value is not only the core content of the justifiable basis of the criminal compliance system,but also an important prerequisite for its application.With reference to the tradeoff between the purpose of the traditional penalty and the public interest of the meritorious service system,the public welfare conditions of the criminal compliance system can be comprehensively and specifically limited.The public interest value of the enterprise involved in the case should be based on economic value and supplemented by social value.The determination of the economic value of the enterprises involved in the case should follow the principles established by the EVA enterprise value evaluation model,and adjust the accounting profits to a certain extent.The determination of the value of the enterprise involved in the case needs to filter out the share brought by illegal and criminal acts,and consider the possibility of potential competitors replacing the enterprise involved.If the value of the enterprise involved in the case has an obvious advantage that is irreplaceable in the place of the crime,it can be considered that the enterprise already has the value premise of leniency in compliance;otherwise,we should investigate them for criminal liability,carry out “creative destruction” and allocate resources to potential competitors who abide by the law.When evaluating the value of the enterprise involved in the case,the authenticity and relevance of the business data of the enterprise itself and the macro data of its location should be examined,and the entrepreneurship should be respected by listening to the different opinions of the enterprises involved and potential competitors on the development trend of enterprises.In order to protect the public interest value,non-prosecution of the enterprises involved is the principle,and non-prosecution of the natural persons involved is an exception.