涉案企业合规第三方监督评估机制问题研究

Research on the third-party supervision and evaluation mechanism for the compliance of enterprise involved in the case

涉案企业合规改革是检察机关贯彻落实习近平新时代中国特色社会主义思想、习近平法治思想的重要举措,也是新时代检察机关开展诉源治理,推进国家治理体系和治理能力现代化的必然要求。构建涉案企业合规第三方监督评估机制是这项改革至关重要的核心内容。在两年多的实践探索中,我国已形成具有中国特色的“检察主导、各方参与、客观中立、强化监督”的第三方机制,为未来相关立法改革提供了借鉴。总结我国第三方监督评估机制的建设成效,分析实践推进中存在的困难与不足,有助于进一步探索企业合规第三方评估机制的完善路径。

The compliance reform of the enterprise involved in the case is an important measure for the procuratorial organs to implement Xi Jinping’s thought on socialism with Chinese characteristics in the new era and Xi Jinping’s thought on the rule of law,and also an inevitable requirement for procuratorial organs in the new era to carry out governance of litigation sources and promote the modernization of the national governance system and governance capabilities.The establishment of a third-party supervision and evaluation mechanism for the compliance of the enterprise involved in the case is a crucial core content of the reform.In more than two years of practice and exploration,China has formed a third-party mechanism with Chinese characteristics of“procuratorial leadership,participation of all parties,objectivity and neutrality and strengthened supervision”,which provides reference for future relevant legislative reforms.Summarizing the effectiveness of the construction of China’s third-party supervision and evaluation mechanism and analyzing the difficulties and deficiencies in the promotion of practice will help to further explore the path to improve the third-party evaluation mechanism for the compliance of the enterprise.