EIR模型视角下企业合规有效性的评估问题

Evaluation of Enterprise Compliance Effectiveness from the Perspective of EIR Model

观察我国企业合规有效性评估的制度设计和实践案例,企业合规有效性的评估主要是以涉案企业合规第三方监督评估机制为代表的面向司法诉讼的评估。但是,对于着眼于法律风险事前预防的企业合规制度而言,在企业日常管理过程中进行合规有效性评估则同样重要。在比较法的经验基础上,企业开展合规有效性评估本身并非完全是有利可图的,存在“合规陷阱”的风险。基于企业合规风险投资模型EIR对企业合规过程系统化的描述,对企业合规有效性评估行为赋予授权性监管属性的制度意义有利于拓宽企业合规的激励作用、开辟克服纸面合规困境的路径与方法。

Observing the system design and practical cases of China’s corporate compliance effectiveness assessment,the corporate compliance effectiveness assessment is mainly an assessment oriented to judicial litigation represented by the third-party compliance monitoring and assessment mechanism of the involved enterprises。For the enterprise compliance system of risk prevention in advance,it is equally important to conduct compliance effectiveness assess⁃ment in the daily management process of the enterprise。Looking at foreign experience,it is not entirely profitable for enterprises to carry out compliance effectiveness assessment itself,and there are risk of“compliance trap”;Based on the systematic description of enterprise compliance process by EIR,an enterprise compliance risk invest⁃ment model,it is beneficial to broaden the incentive function of enterprise compliance and open up ways and meth⁃ods to overcome the dilemma of paper compliance by endowing the enterprise compliance effectiveness evaluation with the institutional significance of authorizing supervision.