实体与程序:企业合规不起诉的教义学根据及其路径建构

Entities and Procedures:The doctrinal Basis of Corporate Compliance Non-Prosecution and Its Path Construction

企业合规不起诉改革使得单位犯罪治理由事后处罚转向事前预防。从目前的指导案例来看,检察机关往往把企业和企业负责人捆绑处理,实际上这不利于合规不起诉走向长远。明确企业组织体责任这一理论前提,建立起企业与个人、负责人与行为人两分的不起诉、从宽体系,才能推动合规不起诉改革向纵深发展。具体而言,需要从实体和程序两方面为改革纾困:在实体上,根据我国《刑法》第30条,将企业自身制度、文化中可能导致犯罪的因素作为其受到刑罚的依据;根据我国《刑法》第31条,将企业成员责任理解为个人行为责任,并对两种责任人员区分处理。在程序上,对企业进行不起诉考察时,要突破“重罪不诉”的障碍,依托附条件不起诉制度、完善合规整改验收标准,全方位给企业“松绑”。

The reform of non-prosecution of corporate compliance has shifted the governance of corporate crime from ex post punishment to ex ante prevention.Guiding cases show that procuratorial organs often bind enterprises and their principals,which is not conducive to the development of non-prosecution of compliance.Only by clarifying the theory of corporate organizational responsibility and establishing a non-prosecution and lenient system that divides enterprises and individuals,responsible persons and actors,can we promote the development of compliance non-prosecution reform in depth.Specifically,it needs to be reformed from both substantive and procedural aspects:in the entity,relying on Article 30 of China's"Criminal Law",the factors in the enterprise system and culture that may lead to crime are used as the basis for their punishment;according to Article 31 of the"Criminal Law",the responsibility of corporate members is understood as personal responsibility,and two types of responsible persons are distinguished.In terms of procedures,it is necessary to break through the obstacles of"felony non-prosecution",rely on the conditional non-prosecution system,improve the acceptance criteria of compliance rectification,and"untie"the enterprise in an all-round way.