企业合规视域下单位犯罪责与罚的检视与重构

Review and Reconstruction of Enterprise Criminal Responsibility and Punishment from the Perspective of Corporate Compliance

作为程序法上的企业合规改革离不开实体法的激励。现行单位犯罪归责模式与刑罚体系对企业合规制度构建多有悖反。在组织责任论基础上有必要厘清合规计划对刑事责任的抗辩功能与刑罚裁量的理论依据。单位刑事责任方面,应完善单位故意犯罪的认定、审慎设立企业合规义务、将事前合规作为抗辩事由以及全面实行双罚制;刑罚制度方面,应将事后合规作为法定量刑情节、增设单位资格刑及单位缓刑制度。

The reform of enterprise compliance in procedural law cannot be separated from the incentive of substantive law.The current enterprise crime responsibility model and penalty system have many violations to the construction of enterprise compliance system.On the basis of the theory of organizational responsibility,it is necessary to clarify the defense function of compliance plan to criminal responsibility and the theoretical basis of penalty discretion.In terms of criminal responsibility,we should improve the identification of intentional crime,prudently set up the compliance obligation of enterprises,take pre-compliance as the defense and fully implement the double punishment system.In the penalty system,we should take the post-compliance as the statutory sentencing circumstances,add the enterprise qualification penalty and enterprise probation system.