合规整改中的高层承诺原则

Research on Top Level Commitment Principle in Compliance Rectification

高层承诺原则是企业建立和实施有效合规计划的重要制度保障。理解高层承诺原则的关键是区分“合规治理职能”与“合规管理职能”,企业董事会、执行团队应在领导、监督和实施合规治理职能方面发挥关键的作用,从而为企业的合规管理活动创造条件。根据该原则,企业高层需要建立合规领导机构,制定专项合规计划,并确保合规计划的持续改进和完善;通过制定商业行为准则、发表声明、参与培训和交流以及率先垂范等方式,向全体员工、投资人、分支机构、商业伙伴等传达合规治理的企业文化、价值观念和合规管理的知识技能;保证合规管理的人力物力财力等资源投入,有力地协调合规与业务的关系。最高层对合规治理的承诺和重视,将成为企业合规治理的“动力之源”,是企业合规管理可持续发展的一种强大支撑力量。

In essence,the principle of high-level commitment is an important institutional guarantee for enterprises to establish and implement effective compliance plans.The key to understanding the principle of high-level commitment is to distinguish between “compliance governance function” and “compliance management function”,endow the board of directors and executive team of the enterprise with a key role in leading,supervising and implementing compliance governance functions,so as to create conditions for the enterprise's compliance management activities.According to this principle,the top level of the enterprise needs to establish a compliance leadership and develop a special compliance plan,and ensure the continuous improvement and perfection of the compliance plan;Communicate the culture and values of compliance governance and the knowledge and skills of compliance management to all employees,investors,branches,business partners,etc.by formulating business codes of conduct,issuing statements,participating in training and exchanges,and taking the lead;Ensure the input of human,material and financial resources for compliance management,make a strong coordination on the relationship between compliance and business.The commitment and attention of the top management to compliance governance will become the “source of power” of enterprise compliance governance and a strong support for the sustainable development of enterprise compliance management.