企业合规改革下单位犯罪刑事归责的理论检视与重塑

Theoretical Review and Reshaping of Criminal Liability for Unit Crime under Corporate Compliance Reform

随着企业合规改革的不断深入,必然触及以犯罪构成论为基础的单位犯罪制度,有必要对我国单位犯罪的刑事归责理论予以反思。我国单位犯罪归责原则和责任承担呈现自然人与法人相互交织的特点,与法理根基和合规实践需求存在悖离。相较于其他域外国家,“单位意志”为我国单位犯罪的特殊构成要件,合规改革前司法实践以“单位意志”为切入点,扩展裁量权空间,个人意志难以上升为企业意志,以致我国单位犯罪一直隐藏在单位内部成员犯罪的阴影之下。此种归责方式不利于企业后续整改合规,无法发挥特殊预防功能。为顺畅推进企业合规改革,应转变单位犯罪归责进路,由“个人-单位”转化为“单位-个人”。组织体责任强调单位自身固有责任,分离组织体责任与个人责任,不仅贴合我国双罚制模式,而且为企业合规改革留有进一步推行的空间。

The reform of corporate compliance inevitably touches on the unit crime system based on the theory of crime composition,and it is necessary to reflect on the theory of criminal attribution of unit crimes in China.The principle of attribution and assumption of criminal responsibility for crimes in Chinese units presents the characteristics of intertwined natural persons and legal persons,which is contrary to the legal foundation and compliance practice needs.Compared with other countries,"unit will"is a special constituent element of unit crimes in China,and before the compliance reform,judicial practice took"unit will"as the starting point,expanding the discretionary space,and it was difficult for individual will to rise to enterprise will,so that unit crimes in China have always been hidden under the crimes of members within the unit.This method of attribution is not conducive to the subsequent rectification and compliance of the enterprise,and has no special preventive function.In order to smoothly promote corporate compliance reform,the approach of attributing responsibility for crimes by units should be changed from"individual-unit"to"unit-individual".Organizational responsibility emphasizes the inherent responsibility of the unit itself,and separates organizational responsibility and individual responsibility,which not only fits the model of China's double penalty system,but also helps the implementation of corporate compliance reform.