企业合规制度的意大利经验与中国启示

Italian Experience and Chinese Insights on Enterprise Compliance Systems

意大利企业合规制度的发展具有独特的路径和经验。在起步之初,企业合规面临着罗马法传统和意大利固有刑事责任理论的障碍。2001年意大利231号法令在国际条约的外在压力和理论准备的背景下出台,是对意大利传统刑事责任理论的重大立法突破。这一立法规定,企业基于自身组织管理方式的缺陷对已发生的犯罪事实承担责任,但可以基于事前的合规计划出罪,实现了企业责任与其成员责任的分离。企业承担的责任是介于行政责任与刑事责任之间的第三类责任。对合规计划的证明责任并非完全的举证责任倒置。我国企业合规制度的发展仍然存在单位责任理论和刑法制度上的障碍。意大利企业合规制度的发展历程对我国构建企业合规制度具有借鉴和启示意义,特别是在清除引入合规制度的单位责任理论障碍以及合规制度中刑事与行政的协调和衔接方面。

The development of the corporate compliance system of Italy has a unique path and experience.At the beginning,Italian enterprise compliance system is confronted with the obsta-cles of Roman law tradition and Italian inherent criminal liability theory.Italian Legislative De-cree 231 of 2001,introduced against the background of external pressure from international treaties and theoretical preparations,was a major legislative breakthrough in the traditional Ital-ian theory of criminal liability.The corporations are responsible for crimes committed based on organizational management fault.However,they can be found not guilty because of the effective prior compliance programs,which means the separation of corporate liability from that of its members.The responsibility assumed by the corporates,discussed in this article,is a third type of responsibility between administrative responsibility and criminal responsibility.The bur-den of proof for the compliance program is not completely reversed.In China,there are still some obstacles in the theory and system of corporate responsibility.The development of the cor-porate compliance system in Italy has implications and inspirations for the construction of the corporate compliance system in China,especially in terms of removing the theoretical barriers of unit responsibility to the introduction of the compliance system and the coordination and inter-face between criminal and administrative in the compliance system.