摘要
过去十多年,由于德国一些著名公司的商业腐败丑闻事件,刑事合规成为理论和实践上的重要课题。德国通行的观点认为刑事合规是为了避免企业职员基于实施与企业相关的行为而负担刑事责任所必须采取的全部必要且被允许的措施。在实体法上,德国尚不承认法人犯罪,因此德国刑事合规主要关注的是公司内部人员的责任与公司外部人员的责任。在理论和实践中,对于这两类人员的归责基础均有诸多探讨。在程序方面,德国刑事合规主要探讨公司内部规定、内部调查、吹哨人制度与合规之间的关系。德国刑事合规并不止于宏观层面的教义学探讨,而是在很多具体领域中有广泛的应用,尤其是在环境刑法、刑事产品责任、腐败犯罪、网络刑法和数据保护刑法等领域。德国刑事合规的三个鲜明特色是教义学色彩浓厚、一体化的研究方法和应用领域的广泛性。虽然德国与我国的法律语境有所不同,但德国刑事合规的有益经验值得我国立法、司法和理论重视。
Over the past decade,criminal compliance has become an important topic in theory and practice due to the commercial corruption scandals of some well-known companies in Germany.The prevailing view in Germany is that criminal compliance is all necessary and permissible measures that must be taken to avoid criminal liability for the commission of company-related acts.In terms of substantive law,since Germany does not yet recognize corporate crimes,German criminal compliance is mainly concerned with the liability of people inside the company and those outside the company.In theory and practice,there have been many discussions on the basis of the attribution of these two types of personnel.In terms of procedure,German criminal compliance mainly explores the relationship between internal company regulations,internal investigations,whistleblower systems and compliance.Criminal compliance in Germany is not limited to a doctrinal discussion at the macro level,but has a wide range of applications in many specific areas,especially in the fields of environmental criminal law,criminal product liability,corruption crimes,cyber criminal law and data protection criminal law.The three distinctive features of criminal compliance in Germany are the strong doctrinal color,integrated research methods and the wide range of applications.Although the legal context of Germany is different from that of China,the beneficial experience of criminal compliance in Germany deserves the attention of China's legislation,judiciary and theory.
出处
《财经法学》
CSSCI
2024年第4期92-108,共17页
Law and Economy
关键词
刑事合规
合规计划
实体
程序
criminal compliance
compliance program
substantive
procedure
