涉案企业合规整改中合规文化的建设困境及出路

The Construction Dilemma and the Way Out of Compliance Culture in Compliance Rectification of Case-Involved Enterprises

在涉案企业合规整改中,合规文化作为有效合规的重要标准被列为合规整改计划和合规管理体系的评估重点。当前合规文化的建设存在一些困境,如合规文化的内涵和外延尚未明晰,文化与制度构建的边界不明导致建设方向存疑,传统文化加剧企业内部不合规意愿,“纸面”合规问题突出,合规文化建设长期性与合规整改的短期预设相悖,合规文化建设评估标准不健全等。综合考量上述因素,在涉案企业合规文化建设中应明确合规文化建设方向、提高企业内部整体合规意识、构建协调的合规文化体系以及建设系统的合规文化评估机制等。

In the compliance rectification of the enterprises involved in the case,compliance culture,as an important criterion for effective compliance,is listed as the focus of the compliance rectification program and the assessment of the compliance management system.At present,there are some difficulties in the construction of compliance culture,such as the connotation and extension of compliance culture are not yet clear,the boundary between culture and system construction is not clear,leading to doubts about the direction of construction,the traditional culture has exacerbated the willingness of non-compliance within the enterprise,and the problem of“paper”compliance is prominent,the long-term nature of compliance culture construction is contrary to the short-term preconceived notions of compliance rectification,and inadequate evaluation standards for compliance culture construction.Considering the above factors,in the construction of compliance culture of the enterprises involved in the case,the direction of compliance culture construction should be clarified,the overall awareness of compliance within the enterprise should be improved,a coordinated compliance culture system should be constructed,and a systematic compliance culture assessment mechanism should be built.