企业合规从宽与破产重整制度并行的现实问题与完善路径被引量：5

The Practical Problems and Improvement Paths of the Parallel Corporate Compliance Leniency and Bankruptcy Reorganization System

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摘要当刑事涉案企业申请破产重整,或重整企业向检察机关申请获得合规从宽处理,企业合规从宽制度与破产重整制度如何匹配并行是摆在面前的现实问题。企业合规从宽制度凸显宽严相济的理念,破产重整制度揭示了市场经济价值,二者具有制度共性,如作为企业挽救机制彰显社会公共利益,作为信用激励机制强化自我道德约束,作为社会控制机制体现多元共治理念,制度并行产生协同效应。企业合规从宽与破产重整制度并行下的现实问题包括管辖权力存在配置争议、合规监管人的法律地位不甚明确及合规计划与重整计划的联动掣肘。建议基于挽救程序的主从界分重新配置司法管辖权力,系统耦合破产管理人制度来塑造合规监管人的准司法人地位,按布特纳原则联动设计合规计划与重整计划相关制度细节。 When an enterprise involved in a criminal case applies for bankruptcy reorganization,or a restructured enterprise applies to the procuratorate for lenient treatment for compliance,how to match the lenient compliance system and the bankruptcy reorganization system is a practical issue in front of it.The lenient system of corporate compliance highlights the concept of leniency and strictness,and the bankruptcy reorganization system reveals the value of the market economy.The two have institutional commonalities,such as highlighting social public interests as an enterprise rescue mechanism,strengthening selfmoral constraints as a credit incentive mechanism,and embodying the concept of pluralism and cogovernance as a social control mechanism,and the system produces synergistic effects in parallel.The practical problems under the parallel corporate compliance leniency and bankruptcy reorganization regimes include disputes over the allocation of jurisdictional power,unclear legal status of compliance supervisors,and constraints on the linkage between compliance plans and reorganization plans.It is proposed to reconfigure the jurisdictional force based on the subordination of the rescue procedure,systematically couple the bankruptcy trustee system to shape the status of the compliance supervisor and quasijudicial person,and design the relevant institutional details of the compliance plan and the reorganization plan in accordance with the Butner principle.

作者周陈张钦昱 Zhou Chen;ZhangQinyu

机构地区中国政法大学民商经济法学院中国政法大学破产法与企业重组研究中心

出处《河南社会科学》北大核心 2023年第6期81-91,共11页 Henan Social Sciences

基金国家社会科学基金青年项目“改革开放40年来中国重要经济立法的方法论研究”(19CFX064) 司法部法治建设与法学理论研究部级科研项目“数字经济法治的理论基础与体系构建研究”(22SFB3025) 2022年北京市社会科学基金重点项目“营商环境法治化与破产法现代化研究”(22FXA004)。

关键词企业合规从宽破产重整合规监管人管理人重整计划 Enterprise Compliance Leniency Bankruptcy Reorganization Compliance Supervisor Trustee Restructuring Plan

分类号 D9 [政治法律—法学]