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企业刑事合规的经济学分析 被引量:4

An Economic Analysis of Corporate Criminal Compliance
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摘要 在刑事合规的语境下,国家与企业是一种合作共赢关系,二者基于共同的治理利益,各自选择合规策略,由此呈现出正和博弈的形态。基于社会交易成本的考量,刑事合规既能够节省国家司法资源、降低司法治理成本,也能够减少企业风险治理消耗、推动企业可持续发展。刑事合规中的举报机制与调查机制可以较好地解决企业经营、管理中的信息不对称问题,使违规信息尽可能显现出来,以便及时应对处理。在行为经济学看来,刑事合规是一种典型的获得框架,在此框架下企业对刑事风险表现为一种风险规避的态度,在行动上更倾向于实施合规。 In the context of criminal compliance,there is a win-win relationship between the state and enterprises.Based on the common governance interests,they choose the compliance strategy respectively,which presents the form of positive sum game.Based on the consideration of social transaction costs,criminal compliance can save national judicial resources and reduce the cost of judicial governance.Criminal compliance can also reduce the consumption of enterprise risk governance,which is conducive to the sustainable development of enterprises.The reporting mechanism and investigation mechanism in criminal compliance can better solve the problem of information asymmetry in enterprise operation and management,so that the violation of information presented as much as possible,in order to deal with in a timely manner.In the view of behavioral economics,criminal compliance is a typical acquisition framework.Under this framework,the enterprise shows a risk aversion attitude to criminal risk,and tends to implement compliance in action.
作者 逄晓枫 Pang Xiaofeng
机构地区 青岛大学法学院
出处 《行政与法》 2022年第3期110-118,共9页 Administration and Law
基金 国家社科基金项目“基于诉讼证明规则的犯罪论体系研究”的阶段性成果,项目编号:21BFX186 山东省社会科学规划审判研究专题“食品安全犯罪行刑衔接制度研究”的阶段性成果,项目编号:19BSPJ05。
关键词 刑事合规 正和博弈 交易成本 框架效应 事后信息不对称 criminal compliance positive sum game transaction costs framing effect afterwards information asymmetry
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