摘要
推进立法完善与增强合规质效,是新阶段涉案企业合规改革纵深发展的基本维度。立法完善要综合考量刑事实体与刑事程序,渐次推进。单位犯罪归责要在法教义学下保持本质内容与外在形式辩证统一,保持主客观相统一,实现归责机制“合规调适”。刑事诉讼法中,应设立单位合规特别诉讼程序,建立合规附条件不起诉制度,明确案件适用范围、行刑衔接、合规考察期设定等;法律的修改既需要理论支撑,更需要实践的证成,这与涉案企业合规改革的成效直接正相关。综合有效合规计划、检察主导作用发挥等重点环节的改革创新,数字化是监督评估质效的关键变量。通过探索建立涉案企业合规第三方监督评估数据模型,推进第三方机制数字化监督评估平台、规则与机制建设,建构涉案企业合规监督评估算法治理范式,是提升单位犯罪治理效能,检验涉案企业合规改革成效的有效手段。
Promoting the improvement of legislation and enhancing the quality and effectiveness of supervision and evaluation are the basic dimensions of the in-depth development of the compliance reform of enterprises involved in the new stage.The perfection of legislation should consider the criminal entity and the criminal procedure comprehensively and advance gradually.The attribution of unit crime should maintain the dialectical unity of the essential content and the external form,the unity of the subjective and objective,and the"compliance adjustment"of the attribution mechanism.In the criminal procedure law,special procedures for unit compliance should be set up,the system of non-prosecution with compliance conditions should be established,and the scope of application of cases,the connection of execution and the setting of compliance investigation period should be clarified.The amendment of the law recuires both theoretical support and practical evidence,which is directly and positively related to the effectiveness of the compliance reform of the enterprises involved.Digitalization is the key variable for the qualitative and effective leap of supervision and evaluation in the reform and innovation of key links such as the comprehensive effective compliance plan and the leading role of the procurator.It is necessary to explore the establishment of a third-party supervision and evaluation data model for the compliance of enterprises involved in the case,promote the construction of a third-party mechanism digital supervision and evaluation platform,rules and mechanisms,build a governance paradigm for the compliance supervision and evaluation algorithm of enterprises involved in the case,and improve the efficiency of corporate crime governance.
出处
《政法论坛》
CSSCI
北大核心
2023年第1期117-131,共15页
Tribune of Political Science and Law
基金
最高人民检察院检察理论研究重点课题“涉案企业合规刑事立法研究”(GJ2022B05)阶段性成果。
关键词
涉案企业合规
单位犯罪治理
附条件不起诉
第三方监督评估
数字化
Compliance of Enterprises Involved in Cases
Unit Crime Management
Conditional Non-Prosecution
Third-Party Supervision and Evaluation
Digitalization
