企业重罪合规改革的理论基础与制度建构

Theoretical Basis and Institutional Construction of Enterprise Felony Compliance Reform

企业重罪合规改革在刑法上面临的主要争议是正当化事由尚不明晰,以及是否违反罪刑法定、罪责刑相适应等刑法的基本原则。应当肯定的是,企业重罪合规改革具有充分的理论基础与重要的现实意义。在改革过程中,重罪合规应当划分为事前重罪合规与事后重罪合规两个方向。在组织体责任模式下,企业在事前制定有效的合规计划,并有效落实合规计划可以排除单位责任;企业事后合规义务的履行可以熔断企业刑事责任,进而带来刑罚上的从宽处罚,并解决罪责刑不相适应的问题。为了能够使企业合规改革在遵循罪刑法定原则的前提下得到充分落实,立法机关应当对《刑法》第30条、第31条以及分则有关条款进行修正,并由司法机关制定关于企业合规有效性的司法解释,以确保其在实践中的应用。

The main controversy of enterprise felony compliance reform in criminal law lies in the reason of its justification,and whether it violates the basic principles of criminal law:the principle of legality and the principle of compatibility of crime and responsibility.In the reform process,felony compliance should be divided into two directions:ex-ante felony compliance and ex-post felony compliance.In the organizational responsibility mode,the effective compliance plan formulated by the enterprise in advance is justified by the fact that the unit liability can be excluded from felony compliance.The fulfillment of the compliance obligation can break the criminal responsibility of the enterprise,and then bring lenient punishment,and solve the problem of the mismatch between crime and punishment.To make the compliance reform of enterprises fully implemented under the premise of following the principle of statutory punishment,the legislature should amend the relevant provisions of Article 30 and Article 31 of the Criminal Law as well as the sub-provisions,and the procurator organ should formulate a judicial interpretation of the effectiveness of the compliance of relevant units to ensure the application in practice.