摘要
企业合规改革不仅应当注重涉案企业的整改,还应当关注事前的自我管理,将个案经验推广到有相似风险的行业、区域。自贸试验区是国家经济发展的重要抓手和锚点,有必要结合其优惠政策、企业特点,探索企业有效合规标准。从合规计划的制定来看,自贸试验区企业应当针对出口管制、海关、税收等特定领域的风险,建立风险识别机制和专项合规计划,并考虑长臂管辖可能造成的影响。从合规计划的执行来看,企业需要结合自身特点,设立独立的合规管理组织和人员,建立体系化合规流程,并针对不同员工设置个别化措施。从合规计划的效果来看,自贸试验区企业通过实施合规计划识别风险后,内部调查可以由熟悉国际业务流程、国际规则的人员或外部律师进行,注意个人信息和其他各种数据在境内外流转可能带来的法律风险;同时,还需要将合规融入企业文化,重视商业合作伙伴合规文化的共享,密切关注国际合规环境并适当借鉴以适应国际化要求。
Corporate compliance reform should not only focus on the rectification of the corporations involved in the case,but also on the self-management beforehand and the extension to industries and regions with similar risks.The development of Free Trade Zone is an important grip for national economic growth,and it is necessary to explore effective corporate compliance standards in light of their preferential policies and corporate characteristics.From the perspective of compliance program formulation,corporations in Free Trade Zone should establish risk identification mechanisms and specialized compliance program for risks in specific areas such as export control,customs and taxation,and consider the possible impact of long-arm jurisdiction.In terms of the implementation of the compliance program,corporations need to take into account their own characteristics,enact independent compliance management organizations,establish systematic compliance processes,and set up individualized measures that take into account the characteristics of different employees.In terms of the effectiveness of the compliance program,after corporations in the Free Trade Zone identify compliance risks,internal investigations can be carried out by personnel familiar with international business processes and international rules or by external lawyers,paying attention to the legal risks that may be brought about by the flow of personal information and various other data within and outside the country;at the same time,it is crucial to integrate compliance into the corporate culture,to attach importance to the sharing of the culture of compliance among business partners,and to pay close attention to the international compliance environment in order to adapt to the requirements of internationalization.
出处
《上海政法学院学报（法治论丛）》
2023年第5期106-118,共13页
Journal of Shanghai University of Political Science & Law(The Rule of Law Forum)
关键词
自贸试验区
企业合规
有效合规
合规计划
Free Trade Zone
corporate compliance
effective compliance
compliance program
