中国企业合规的风险点、变化曲线与挑战应对
发布时间：2018-11-17 07:15
【摘要】："合规"一词进入了当下中国企业治理的主流话语。企业合规的本质在于"全面风控",而不只是法律风控,它包括治理结构、内控机制、责任价值三个维度。在此基础上,更高水平合规还在于推动内在的自动化守规。中国合规建设既有共性的风险点,也有新常态等改革带来的特殊关注;既在整体上取得了不少成就,又具有一些突出亮点。同时,基于对近年来中国企业合规的指数评估,中国企业合规的变化曲线使得更多挑战已被呈现。那么,基于框架、聚焦点和及时融入合规的理念和规则变化,不再是零打碎敲或机制性的修补,而是逐步构建起当下中国企业比较完整的合规化体系,就变得尤为重要。
[Abstract]:The word "compliance" has entered the mainstream discourse of corporate governance in China. The essence of enterprise compliance lies in "comprehensive risk control", not only legal wind control, which includes three dimensions: governance structure, internal control mechanism and responsibility value. On this basis, the higher level of compliance is also to promote internal automation compliance. China's compliance construction has not only the common risk points, but also the special concern brought by the reform, such as the new normal, which has made a lot of achievements on the whole, but also has some outstanding highlights. Meanwhile, based on an exponential assessment of corporate compliance in China in recent years, the changing curve of corporate compliance in China has made more challenges appear. Therefore, based on the framework, focus and timely integration of compliance concepts and rules change, is no longer piecemeal or institutional repair, but gradually build a more complete compliance system of Chinese enterprises, it becomes particularly important.
【作者单位】： 上海交通大学凯原法学院
【基金】：国家社科规划基金重点项目“企业社会责任的立法边界;范围及国外经验的启示”(16AZD024) 上海社科规划基金重大项目“企业社会责任立法研究”(2015DFX001)的阶段性成果
【分类号】：D922.291.91
本文编号：2336931
[Abstract]:The word "compliance" has entered the mainstream discourse of corporate governance in China. The essence of enterprise compliance lies in "comprehensive risk control", not only legal wind control, which includes three dimensions: governance structure, internal control mechanism and responsibility value. On this basis, the higher level of compliance is also to promote internal automation compliance. China's compliance construction has not only the common risk points, but also the special concern brought by the reform, such as the new normal, which has made a lot of achievements on the whole, but also has some outstanding highlights. Meanwhile, based on an exponential assessment of corporate compliance in China in recent years, the changing curve of corporate compliance in China has made more challenges appear. Therefore, based on the framework, focus and timely integration of compliance concepts and rules change, is no longer piecemeal or institutional repair, but gradually build a more complete compliance system of Chinese enterprises, it becomes particularly important.
【作者单位】： 上海交通大学凯原法学院
【基金】：国家社科规划基金重点项目“企业社会责任的立法边界;范围及国外经验的启示”(16AZD024) 上海社科规划基金重大项目“企业社会责任立法研究”(2015DFX001)的阶段性成果
【分类号】：D922.291.91
【参考文献】
相关期刊论文 前2条
1 乔楠;;中企知识产权短板与应对[J];法人;2014年03期
2 季卫东;;为企业合规性投石问路[J];财经;2008年20期
【共引文献】
相关期刊论文 前1条
1 杨力;;中国企业合规的风险点、变化曲线与挑战应对[J];政法论丛;2017年02期
【相似文献】
相关期刊论文 前4条
1 国家税务总局督察内审司课题组;牟可光;;税收执法内控机制研究[J];税务研究;2010年09期
2 刘剑文;;税收执法内控机制刍论[J];中国政法大学学报;2009年04期
3 朱惠良;完善信贷内控机制的几点设想[J];法学;1998年03期
4 李勋;;金融危机下加强中国证券公司内控机制建设的法律思考[J];社科纵横;2009年08期
，本文编号：2336931
本文链接：https://www.wllwen.com/falvlunwen/jingjifalunwen/2336931.html
