涉案企业合规改革:理念、方式与整改处理

Compliance Reform of the Enterprise Involved:Compliance Concept,Method and Rectification

涉案企业合规改革是当前检察改革的重要内容之一。合规改革理念纠结不清、合规展开方式尚未统一、合规整改后续处理程序缺位是涉案企业合规改革亟待解决的问题。不同于域外“放过企业,严惩责任人”的合规理念,我国开展企业合规试点改革暗含“通过放过责任人,从而放过企业”的理念。尽管“放过责任人”是实现企业合规制度本土化的必要路径,但需要在现行法律框架内进行。目前试点改革中,合规展开方式的运用各不相同,对此,应以合规有效性为核心选择合规方式。在合规整改后续处理中,可以将合规考察结果作为考量标准,通过形式审查与实质审查双重考察,确保涉案企业合规改革工作的顺利进行,从而发挥涉案企业改革的制度效能。

The compliance reform of the enterprise involved is one of the important contents of the current prosecutorial reform.The tangled concept of compliance reform,the ununified way of compliance development and the absence of follow-up procedures for compliance rectification are the urgent problems to be solved in the compliance reform of the enterprises involved.Unlike foreign compliance concept of“spare the enterprises and punish severely those responsible”,the concept of pilot reform of enterprise compliance in China implies the concept that“spare the enterprises by sparing the responsible person”.Although“sparing the responsible person”is a necessary way to realize the localization of enterprise compliance system,it needs to be carried out within the current legal framework.At present,in the pilot reform,the application of the compliance development method is different,the compliance mode should be chosen with the compliance effectiveness as the core.In the follow-up treatment of compliance rectification,the results of compliance investigation can be taken as the criteria to ensure the smooth progress of the compliance reform of the enterprise involved through the dual investigation of form review and substantive review,so as to give play to the institutional effectiveness of the reform of the enterprise involved.