企业内部人举报:功能取向、制度困境与法律出路

The Reports of Enterprises'Insiders:Function Orientation,System Dilemma and Legal Outlet

企业内部人举报法律制度具有揭露企业违法犯罪行为的独特价值。完善我国企业内部人举报法律制度,首先要明确“忠诚”伦理与举报制度并无根本性冲突;其次要全面完善实体救济机制,包括拓宽实名秘密举报的适用范围、落实举报人反隐性报复机制、完善对举报人的“主动救济”等具体路径;最后要建立举报程序以畅通举报渠道,建议举报人首先向企业内部有关部门举报,当内部举报失灵时,可向政府有关部门举报,但是企业内部举报优先仅是建议程序而非必经程序。

Reporting legal system of enterprise's insiders possesses the unique value of exposing enterprise's criminal activities.In order to perfect the reporting legal system of enterprise's insiders,firstly,it is necessary to definite that there is no fundamental conflict between"loyalty"ethics and reporting system;secondly,it is essential to perfect the remedy mechanism of entities,including concrete paths of widening applicable range of real-name secret report,implementing anti-recessiveretaliation mechanism of reporters,and improving the initiative relief of informers;thirdly,in order to construct reporting procedures and make reporting channel work smoothly,it is suggested that informers should firstly report to some relevant departments inside enterprises,then report to some departments of government when the internal report is the failure,but the preference of enterprise's internal report is only the suggestive procedure,not the necessary procedure.