摘要
我国检察机关在合规改革中确立了专项合规整改的基本思路。相对于全面合规计划而言,专项合规计划是针对犯罪所暴露出的特定合规风险,以预防相同或类似犯罪再次发生为目标,涉案企业所建立的专门性合规管理体系。确立专项合规计划的合规建设思路,有助于涉案企业实现有效合规整改的目标,实现合规资源的合理配置,贯彻相称性原则,发挥专项合规管理的比较优势。从制度构成上看,任何一种专项合规计划,都同时包含着基础性合规管理要素和专门性合规管理要素两个部分。专项合规计划的有效实施,有赖于上述两种合规要素的有机衔接和相互融合。在督促企业成功实施某一专项合规计划的基础上,检察机关通过激活行刑衔接机制,引入合规激励要素,推动企业增设其他必要的专项合规计划,逐步实现对合规风险的全面防控。
China's procuratorate have established the basic idea of special compliance rectification in the compliance reform.Compared with the comprehensive compliance plan,the special compliance plan is a special compliance management system established by the corporation related to criminal cases against the specific compliance risks exposed by crimes,with the goal of preventing the recurrence of the same or similar crimes.The idea of establishing the special compliance plan will help the corporation involved to achieve the goal of effective compliance rectification,promote the reasonable allocation of compliance resources,implement the principle of proportionality,and give play to the comparative advantages of special compliance management.From the perspective of system composition,any special compliance plan includes both basic compliance management elements and special compliance management elements.The effective implementation of the special compliance plan depends on the organic connection and integration of the above two compliance elements.On the basis of urging the corporation to successfully implement a special compliance plan,the procuratorate realize the comprehensive prevention and control of compliance risks by activating the connection mechanism,introducing compliance incentive elements,promoting the corporation to add other necessary special compliance plans.
出处
《政法论坛》
CSSCI
北大核心
2023年第1期28-44,共17页
Tribune of Political Science and Law
关键词
企业合规整改
专项合规计划
全面合规计划
合规风险
基础性合规管理要素
专门性合规管理要素
Corporate Compliance Rectification
Special Compliance Plan
Comprehensive Compliance Plan
Compliance Risk
Basic Compliance Management Elements
Special Compliance Management Elements
作者简介
陈瑞华,北京大学法学院教授。
