从入罪迈向出罪:我国企业犯罪归责原理与刑事合规制度的交互耦合

From Criminalization to Decriminaliztion:The Interplay between the Principle of Corporate Criminal Liability and the System of Criminal Compliance in China

自1997年我国刑法专章规定企业(单位)犯罪后,通过刑法修正案不断拓展企业犯罪圈,业已形成较为严密的刑事法网。企业犯罪与企业合规,是企业不法与责任的一体两面,企业犯罪归责原理与刑事合规制度具有交互耦合的实质属性:企业刑事合规制度本质上系事后制裁向事前预防转化的回应性机制,属于企业犯罪归责原理的延伸或深化,是企业刑事归责的“否定”或“反面”。借由组织体责任论,确定企业犯罪是企业自身的犯罪,企业、企业主管人员以及其他直接责任人员根据不同归责原则予以入罪,既能为追究企业犯罪的正当性提供理论依据,又能寻求借助刑事合规为企业“松绑”的实体法路径。有效的企业刑事合规建设,理应摒弃单纯依靠严厉的制裁手段应对企业犯罪,通过贯彻外部激励与威慑和内部自警与自监并重等理念举措,推进企业犯罪的规制视角从事后规制向事中监督和事前防范转变。

Since the inclusion of a dedicated chapter on corporate crimes in the Criminal Law in 1997,the scope of corporate criminality has been continuously expanded through subsequent amendments,forming a relatively comprehensive network against crimes.Corporate crime and criminal compliance are two sides of the same coin concerning corporate wrongdoing and responsibility.The principle of corporate criminal liability and the system of criminal compliance are intrinsically intertwined.The system of corporate criminal compliance extends and deepens the principle of corporate criminal liability,serving as a responsive mechanism that shifts from post-sanction to proactive prevention.By adopting the theory of organizational liability,it is established that corporate crime is the crime of the enterprise itself,and the corporation,its senior executives,and individuals with direct responsibility are held accountable based on different principles of liability.This approach not only provides a theoretical basis for justifying the prosecution of corporate crimes but also seeks a substantive legal path for corporations to alleviate their liability through criminal compliance.Effective development of corporate criminal compliance requires moving away from solely relying on severe sanctions to address corporate crimes.Instead,it advocates for concepts and measures,including the combination of external incentives and deterrence,internal self-vigilance and self-monitoring.This shift promotes a regulatory perspective on corporate crime,transitioning from post-regulation to mid-process supervision and proactive prevention.