摘要
企业刑事合规激励可以分为直接激励和间接激励两种模式。我国刑法的内涵式立法特征使得难以在刑法中引入强制合规义务或者确立合规宽缓机制,《刑法修正案(十二)》依然延用传统治罪模式,注重对腐败行为的惩处而非对腐败源头的预防,只能发挥合规间接激励的效果。与其寄希望于立法的直接激励转型,不如务实地从刑法解释和司法改革中寻找企业刑事合规激励直接化改造的路径和空间:事前合规通过阻断单位刑事归责,发挥合规直接激励功能;专项合规通过刑法解释成为信义义务来源,融入背信犯罪构成要件,直接影响犯罪成立与否;在涉案企业合规改革中,企业和企业家涉嫌的经营类犯罪均可获得事后合规从宽甚至出罪的直接激励。企业在建立专项合规体系时只有厘清专业性合规要素、重视预防性合规体系建设、统合合规管理与财务管理、逐步培育廉洁合规文化,才能有效预防专门领域犯罪的发生,避免受到腐败行为的侵害和刑事责任的追究。
Enterprise criminal compliance incentives can be categorized into two modes:direct incentives and indirect incentives.The connotative legislative characteristics of China's criminal law make it difficult to introduce mandatory compliance obligations or establish compliance leniency mechanisms within the criminal law."Amendment(XII)to the Criminal Law"still adopts the punitive model,prioritizing the punishment of corrupt behavior over its prevention at the root,thus only achieving indirect compliance incentives.Instead of solely relying on legislative reforms for direct incentives,it is better to pragmatically seek paths and spaces for the direct transformation of corporate criminal compliance incentives from criminal law interpretations and judicial reforms.Pre-compliance mechanisms,by deterring corporate criminal liability,serve as direct incentives for compliance;special compliance has become a source of fiduciary obligations through criminal law interpretation,integrated into the constituent elements of breach of trust crimes,and directly affects the establishment of the crime;in the compliance reform of the involved enterprises,both enterprises and entrepreneurs who are suspected of business crimes can obtain direct incentives to be lenient or even exemption from post compliance.when establishing a special compliance systems,only by clarifying professional compliance elements,valuing the construction of preventive compliance systems,integrating compliance management with financial governance,and gradually fostering a culture of integrity and compliance,can enterprises effectively prevent crimes in specialized domains,avoid being subjected to acts of corruption and pursued for criminal liabilities.
出处
《比较法研究》
CSSCI
北大核心
2024年第2期164-175,共12页
Journal of Comparative Law
基金
国家社科基金重大招标课题“数字经济的刑事安全风险防范体系建构研究”(项目编号:21&ZD209)的阶段性研究成果。
关键词
刑事合规
合规激励
刑法立法
腐败治理
《刑法修正案(十二)》
criminal compliance
compliance incentives
criminal law legislation
anti-corruption governance
Amendment(XII)to the Criminal Law
