摘要
合规制度的体系化建构要求对事前合规问题予以充分关注。将事前合规导入单位刑事归责,需回答其应否产生效力、从何产生效力、如何产生效力三个问题。对于“应否产生效力”,单位犯罪下整体主义与个体主义归责模型作了不同回答,前者应予提倡,由此可肯定事前合规在单位犯罪归责中的效力。对于“从何产生效力”,行为归属肯定论与否定论将事前合规置于不同体系位置,结合义务违反说,事前不合规是单位治理缺陷的外在表征,也是单位刑事归责的基础。对于“如何产生效力”,事前合规与否包含真实性与完备性两个评价维度,真实且完备的事前合规排除单位刑事归责;真实但在完备性上存在瑕疵的不完全合规能产生从宽处罚的效力;合规计划不存在、不真实、或在完备性上有重大瑕疵的,企业应承担完全的刑事责任。义务违反说下,合规与否作为单位犯罪成立条件,应由公诉机关承担证明责任。
In order to realize the systematic construction of the compliance system,full attention should be paid to prior compliance issues.To introduce prior compliance into the criminal liability of the unit,it is necessary to answer the three questions of whether it should be effective,what is the origin of effectiveness,and how to be effective.Regarding“whether it should be effective”,the attribution model of holism and individualism under unit crimes gives different answers,and the former should be advocated,so as to affirm the effectiveness of prior compliance in the attribution of unit crimes.For“what is the origin of effectiveness”,the theory of positive and negative theory of behavior attribution puts prior compliance in different system positions,combined with the theory of violation of obligations,prior non-compliance is the external symptom of the unit’s governance defects,and it is also the basis for the unit’s criminal liability.For“how to be effective”,prior compliance includes two evaluation dimensions:authenticity and completeness,and true and complete prior compliance excludes the criminal attribution of the unit;Incomplete compliance that is true but defective in completeness can have the effect of lenient punishment;If the compliance plan does not exist,is untrue,or has major defects in completeness,the enterprise shall bear full criminal liability.In the case of violation of obligations,compliance is a condition for the establishment of a unit’s crime,and the public prosecution organ should bear the burden of proof.
出处
《北方法学》
北大核心
2023年第6期29-43,共15页
Northern Legal Science
基金
国家社会科学基金重大项目“健全支持民营经济发展的刑事法治研究”(20&ZD198)的阶段性成果。
关键词
事前合规
单位犯罪
刑事归责
义务违反
prior compliance
unit crime
criminal liability
violation of obligations
