系统观念指导下企业合规全过程实施路径研究

Research on the Whole-Process Implementation Path of CorporateCompliance under the Guidance of System Concept

企业合规全过程实施包含有规可依、有规必依、违规处置三个环节。在有规可依环节,存在企业合规管理机制尚未正式入法、企业没有建立合规体系的问题;在有规必依环节,存在企业及其经营者法治意识不够充分、企业对规则不够熟悉以及中小企业难以负担合规成本的问题;在违规处置环节,存在行政监管合规激励、形式合规激励以及刑事合规与行政监管合规衔接的实施的问题。鉴于此,以系统观念为指导,完善企业合规全过程实施的路径包括加强企业合规领域的系统性立法、推动企业加深思想认识,完善合规管理系统性实施以及提高战略思维,推动企业合规激励制度系统性完善等三个方面。

The whole-process implementation of corporate compliance includes three crucial parts,namely,there exist corresponding laws to follow,corporates abide by certain law in the process,and non-compliance disposal under the guidance of law.In the first part,there are problems that the corporate compliance management mechanism has not yet been formally entered into the law,and the corporate has not established a compliance system;in the second part,there are problems that the corporates and their operators are not sufficiently aware of the rule of law,the corporates are not familiar enough with the rules,and the small and medium-sized enterprises are difficult to afford the cost of compliance;In the area of non-compliance disposal,there are problems with administrative regulatory compliance incentives,formal compliance incentives and the implementation of the interface between criminal compliance and administrative regulatory compliance.Guided by the system concept,the path to improve the whole-process implementation of corporate compliance includes the following three aspects:strengthening systematic legislation in the field of corporate compliance to deepen corporate ideological understanding,improving the systematic implementation of compliance management to enhance strategic thinking,and promoting the systematic improvement of the corporate compliance incentive system.