企业犯罪预防中合规计划制度的借鉴

发布时间：2018-01-22 15:15

本文关键词： 合规计划企业犯罪自我管理　出处：《中国法学》2015年05期 　论文类型：期刊论文

【摘要】：基于对传统企业犯罪预防模式的反思,国外出现了通过合规管理进行企业犯罪预防的立法实践。具体讲,主要是赋予企业合规以量刑意义,促进企业自我管理的推行。通过对我国企业犯罪惩治的效果考察发现,虽然刑事法网日渐严密,刑罚结构总体较为严厉,但并未收到良好的企业犯罪预防效果。而合规计划在企业犯罪预防中的有效性以及《萨班斯法案》404条款对企业内控的要求,为我们提供了很好的借鉴模本。具体到如何借鉴,首先可以通过量刑激励推动企业合规;其次,借鉴合规计划中蕴含的企业犯罪惩治的刑罚理念,进一步严密刑事法网,严厉个别犯罪的刑罚,尤其是对财务欺诈、虚假评估等犯罪的惩处,以推动企业自觉实施自我管理。
[Abstract]:Based on the reflection of the traditional enterprise crime prevention model, the legislative practice of enterprise crime prevention through compliance management has emerged in foreign countries. Specifically, it mainly gives the enterprise compliance with the significance of sentencing. To promote the implementation of enterprise self-management. Through the investigation of the effect of punishment of corporate crime in China, it is found that although the criminal law network is becoming more stringent, the punishment structure is generally more severe. The effectiveness of compliance plans in the prevention of corporate crime and the requirements for corporate internal control under Section 404 of the Sarbanes Act have not been received. For us to provide a good model for reference. Specific to how to learn, first of all, through sentencing incentives to promote corporate compliance; Secondly, learn from the compliance plan contained in the concept of punishment of corporate crime, further rigorous criminal law network, severe penalties for individual crimes, especially for financial fraud, false evaluation and other crimes of punishment. In order to promote the enterprise self-management self-management.
【作者单位】：山东大学法学院;山东大学博士后流动站;
【基金】：孙国祥教授主持的司法部课题“预防和惩治腐败的刑事法律研究”(项目批准编号:12SFB2026)的阶段成果
【分类号】：D924.3
【正文快照】： 引言基于对传统单一地依靠刑法进行的企业犯罪防控模式的反思,国外刑法学界提出了合规计划的概念。所谓合规计划(Compliance Program),是指企业或者其他组织体在法定框架内,结合组织体自身的组织文化、组织性质以及组织规模等特殊因素,设立一套违法及犯罪行为的预防、发现及报

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