刑事合規的模式及合規計劃之證明

Modes of Criminal Compliance and the Proof of Compliance Program

近年來我國學者倡導引入在西方盛行的刑事合規計劃，以應對中資企業在全球化背景下的合規風險。根據刑事合規在域外的實踐，普遍的難題是有效合規計劃的證明。比較法視角下，刑事合規的運作模式主要包括作為犯罪構成要件的入罪模式、作為抗辯事由的出罪模式、量刑調節模式以及程序法層面的暫緩起訴模式。不同模式的刑事合規，合規計劃是否存在及其有效性的證明應當有所差異。證明責任和證明標準的設置，決定了實踐中刑事合規踐行的縱深度，起到調節閥作用。我國正處于初始探索階段，宜采取審慎的證明模式，適度激勵企業建構合規計劃，并防控合規激勵被濫用的風險。

"In recent years, Chinese scholars have advocated the introduction of criminal compliance prevailing in the west, to deal with the compliance risks of Chinese enterprises in the context of globalization. The key issue demonstrated by foreign experience is the proof of effectiveness of compliance program, to address the problem of ""window dressing"".From the perspective of comparative law, lack of a compliance program can be perceived as an element of a crime, affirmative defense, culpability score for sentencing and content of a deferred prosecution agreement, so called modes of criminal compliance in this paper. The burden of proof and the standard of proof differ from each other under different modes. The setting of the burden of proof and the standard of proof, to some degree, determines the extent to which criminal compliance is allowed to play a role in the adjudication. This paper argues that in present China, a prudent approach, which, one the hand,encourages enterprises to set up compliance program, and, one the other hand, prevent the risk ""of window dressing""."