企业合规视域下单位犯罪归责的反思和重构

Reflection and Reconstruction of Organization Crime Accountability from the Perspective of Corporate Compliance

我国单位犯罪的刑事归责理论一直以来并未形成统一的归责模式,单位员工实施犯罪行为,如何归咎于单位的犯罪故意,从替代责任理论到同一视理论都没有给出完善的解决路径,尤其是当前最高人民检察院推行的企业合规改革,企业可以通过合规整改实现不起诉或从宽处理的情况下,前述理论没有企业合规出罪或从宽的适用空间,有必要对我国单位犯罪归责模式进行反思和重构。企业合规的司法实践为单位犯罪归责理论提供了丰沃的土壤,组织体责任理论将单位拟制为人格体,将体现单位自身意志的犯罪行为作为归责基础,可以与企业合规改革实践完美契合。企业合规管理体现单位真实主观意志,可以根据单位的合规表现准确认定其主观罪过,进而确定企业刑事责任。重构组织体责任的归责模式,可为单位犯罪的构成要件理论提供新思路,同时也为当前企业合规改革提供了法理上的正当性支撑。

The theory of criminal liability for organization crime in our country has not yet formed a unified model of accountability. How to attribute criminal acts committed by employees to the criminal intent of the organization, from the theory of alternative liability to the theory of the same view, has not provided a complete solution path. Especially in the current corporate compliance reform promoted by the Supreme People’s Procuratorate, enterprises can achieve non prosecution or lenient treatment through compliance rectification, There is no room for corporate compliance or leniency in the aforementioned theories, so it is necessary to reflect and reconstruct the accountability model for corporate crimes in China. The judicial practice of corporate compliance has actually provided fertile soil for the theory of organization crime accountability. The theory of organizational responsibility formulates the organization as a personality and takes criminal acts that reflect the organization's own will as the basis for accountability, which can perfectly fit with the practice of corporate compliance reform. Enterprise compliance management reflects the true subjective will of the organization, and can accurately determine the subjective guilt of the organization based on its compliance performance, thereby determining the criminal responsibility of the organization. The reconstruction of the attribution model of organizational responsibility can provide new ideas for the theory of the constituent elements of organization crime, and also provide legal legitimacy support for the current corporate compliance reform.