摘要
企业内部调查作为合规计划的重要组成部分,衔接了实体法与程序法的相关规定,是企业发现违法犯罪诱因、实现与员工责任切割的关键环节。目前我国实践与理论对内部调查的研究尚不深入,缺少企业开展内部调查、推动合规建设的激励机制,且企业调查边界不明,在调查过程中容易产生其他合规冲突。我国应当重视内部调查对合规建设的价值,保障企业自主披露调查结果的决定权,并建立健全企业内部调查指引与激励机制、内部调查报告评估机制,细化内部调查有效性的标准。企业应当明确调查手段与范围的边界,注意防范其他合规风险,为员工的实体性与程序性权利提供保障。
As an important part of the compliance plan, the internal investigation of the enterprise connects the relevant provisions of the substantive law and the procedural law. It is a key link for the enterprise to discover the incentives for violations and crimes and realize the separation of responsibility from the employees.At present, the research on internal investigation in China’s practice and theory is not in-depth, and there is a lack of incentives for companies to carry out internal investigations and promote compliance construction.Moreover, the boundaries of corporate investigations are unclear, and other compliance conflicts are prone to occur during the investigation process. China should attach importance to the value of internal investigations to compliance construction, ensure the decision-making power of enterprises to independently disclose investigation results, establish and improve the guidance and incentive mechanism for internal investigations, the evaluation mechanism for internal investigation reports, and refine the standards for the effectiveness of internal investigations. Enterprises should clarify the boundaries of investigation methods and scope, pay attention to preventing other compliance risks, and provide protection for employees’ substantive and procedural rights.
作者
冯泳琦
FENG Yongqi(School of Law,People’s Public Security University of China,Beijing 100038,China)
出处
《宜宾学院学报》
2023年第3期37-44,共8页
Journal of Yibin University
关键词
内部调查
责任切割
调查边界
本土化
internal investigation
responsibility cutting
investigation boundary
localization
