中小企业合规激励模式研究

Research on compliance incentive model for small and medium-sized enterprises

当前我国合规试点仍然围绕中小企业展开,以事后合规模式为主导,但在实践中暴露出正当性不足的问题.从合规计划启动的时机来看,企业合规的模式分为事前合规与事后合规两种.两种模式尽管在功能定位、适用对象乃至范围、标准制定等诸多方面相去甚远,但却在合规的正当性和激励性问题上呈现出互补关系.随着合规工作的推进,有必要对两种合规模式在制度定位和制度特性上作出区分.政府和企业需要加强对合规工作的认识,找好两种模式的“舒适区”,结合企业自身条件,发挥自身优势,为落实中小企业合规积极探索作为途径,为未来中小企业合规体系的构建奠定基础.

At Present,China's compliance pilot still focuses on small and medium-sized enterprises,dominated by the ex post compliance model,but the problem of insufficient legitimacy is exposed in practice.From the perspective of the timing of the launch of the compliance program,the mode of corporate compliance is divided into two types:pre-compliance and post-com-pliance.Although the two models are far from each other in many aspects such as functional positioning,applicable objects and scope,and standard formulation,they show complementary relationships in the legitimacy and incentive of compliance.With the advancement of compliance work,it is necessary to distinguish between the two compliance models in terms of institutional posi-tioning and institutional characteristics,and the government and enterprises need to strengthen their understanding of compliance work,find the"comfort zone"of the two modes,combine the company's own conditions,give full play to its own advantages,and actively explore the implementation of SME compliance as a way to lay the foundation for the construction of a future SME compliance system.