企业合规视阈下单位犯罪的归责根据

The Basis of Imputation for Unit Crimes from the Perspective of Corporate Compliance

在我国当下推行的企业合规制度改革中,对于企业合规的适用对象、企业类型和案件范围,存在较大争议,这都指向了单位犯罪的归责根据问题。域外国家的制度和理论显示,将企业和个人主体责任加以区分,基本上是所有国家的共同选择,也只有在以企业自身作为归责基础的前提下,企业由于合规而可以出罪才能够合乎理论逻辑。我国学者形成的共识观点也是,将组织体责任论作为单位刑事责任的基础,并将单位刑事责任的根据界定为对于特定法律义务的违反。由此,我国企业合规包括企业和个人主体,涵括大中型企业和小微企业,囊括轻罪和重罪案件,并应根据事前合规计划与事后合规整改、大中型企业合规与小微企业合规等不同类型,得出不同的处理结论。

In the current reform of the corporate compliance system in China,there is considerable controversy over the applicable objects,types of companies and scope of cases of corporate compliance,which all point to the issue of the basis for attribution of unit crimes.The systems and theories of extraterritorial countries show that it is basically the common choice of all countries to distinguish the main responsibilities of enterprises and individuals.Consistent with theoretical logic.The consensus view formed by Chinese scholars is also to take the theory of organizational responsibility as the basis of unit criminal responsibility,and define the basis of unit criminal responsibility as the violation of specific legal obligations.Therefore,China s enterprise compliance includes enterprises and individuals,includes large and medium-sized enterprises and small and micro-sized enterprises,includes misdemeanor and felony cases,and should be based on the different types of pre-compliance plan and post-compliance rectification,the compliance of large and medium-sized enterprises and small and medium-sized enterprises.etc.,come to different processing conclusions.