摘要
我国企业合规组织体系有效性标准由审查标准和建设标准构成,合规要素可以归纳为“三原则”和“四层级”。当前,我国企业治理结构呈现出家族式治理的典型特征,以合规要素为核心的有效性标准存在诸多现实问题,包括对涉案企业负责人保护有余而制裁不足、强调合规组织建设而忽略企业治理结构和重合规组织体系形式审查而轻实质审查。基于家族式企业治理结构,我国涉案企业合规组织体系有效性标准需要对企业内部治理结构进行先行塑造,以保障合规管理制度的有效运行。企业合规组织有效性标准的完善路径上,应当强化对涉案企业负责人的内部制裁和外部制裁;引入职业经理人并推动形成以董事会为权力核心的治理结构,引导涉案企业治理结构走向现代化;强化合规组织组成人员的实质审查,以保障合规组织的客观性、中立性和有效性。
The validity criteria of China’s enterprise compliance organizational system consist of review standards and construction standards,and the compliance elements can be summarized as“three principles”and“four levels”.At present,the governance structure of Chinese enterprises presents a typical feature of family governance,and there are many practical problems with the validity criteria centered on compliance elements,including excessive protection for the responsible persons of the involved enterprises but insufficient sanctions,emphasizing the construction of compliant organizations while neglecting the formal review of corporate governance structure and overlapping organizational systems,and neglecting substantive review.Based on the governance structure of family owned enterprises,the effectivestandards of the compliance organizational system of Chinese enterprises involved in the case need to be shaped in advance to ensure the effective operation of the compliance management system.On the path to improving the effectiveness standards of enterprise compliance organizations,internal and external sanctions against the responsible persons of the involved enterprises should be strengthened.It is necessary to introduce professional managers and promote the formation of a governance structure with the board of directors as the core of power,guiding the governance structure of the involved enterprises towards modernization,and strengthen the substantive review of the composition of compliance organizations to ensure their objectivity,neutrality,and effectiveness.
作者
张阳
ZHANG Yang(School of Law,Southwest University of Political Science&Law,Chongqing 401120)
出处
《中国刑警学院学报》
2024年第1期25-36,共12页
Journal of Criminal Investigation Police University of China
基金
2021年度国家社会科学基金青年项目(编号:21CFX022)
2022年度重庆市新型犯罪研究中心规划项目(编号:22XXFZ18)
2023年度西南政法大学学生科研创新项目(编号:2023XZXS-018)
关键词
涉案企业合规
合规组织体系
有效性标准
家族式企业治理结构
compliance of the enterprise involved
compliance organization system
validity criteria
family enterprise governance structure
作者简介
张阳(1996—),男,四川南充人,西南政法大学法学院2021级博士研究生,重庆市新型犯罪研究中心研究人员,主要从事单位犯罪和企业合规研究。
