刑事合規與認罪認罰從寬的融合企業合規從寬制度研究

刑事合規目前在我國處于從理念引入向制度構建的過渡階段，構建思路亟需明確。從制度內核相似性與制度構建經濟性的角度分析，刑事合規與認罪認罰從寬的融合構建具有較大優勢，也在改革試點中被逐漸接受。企業合規從寬制度的構建，需從企業認罪認罰的方式、從寬的種類、認罪認罰有效性審查及配套機制等方面展開。具體而言，涉罪企業通過構建合規計畫實現認罪認罰，并可就起訴與否及罰金數額等問題與檢察機關協商。在從寬方面，對涉罪企業的實體從寬可在訴訟全流程體現，只是程式從簡與強制措施從緩的實現，需要厘清合規考察期與訴訟期限的關係，設立對企業的強制措施。認罪認罰有效性是從寬的前提，其核心是合規計畫的有效性，應符合有效合規計畫的標準并由適合的協力廠商組織進行審查。此外，刑事合規與認罪認罰從寬制度的融合，還將對涉企案件的證據與證明、救濟措施的樣態以及刑事辯護的重心產生較大影響，需進行有針對性的分析構建。

As the transitions from value transplantation to institutional development in China, it is of urgent need to clarify ways to construct the criminal compliance system. Based on the perspective of the similarity of two systems and the economy of system construction, the integration of criminal compliance and leniency system for confessions and punishments has greater advantages and is also gradually accepted in the pilot reforms. The establishment of corporate compliance leniency system needs to be carried out from the aspects of the way enterprises plead guilty and accept punishments, the types of leniency, the review of the validity of the guilty plea and punishment acceptance and other supporting mechanisms. Specifically, companies involved in crimes will be able to plead guilty and accept punishments through the construction of a compliance program, and may negotiate with the prosecutors on issues such as whether to prosecute or not and the amount of fines. In terms of leniency, the entity leniency for perpetrating enterprises can be reflected in the entire process of litigation, except for the realization of procedural simplicity and the mitigation of coercive measures, which requires not only clarifying the relationship between the compliance inspection period and the litigation period but also establishing coercive measures for enterprises. The validity of guilty plea and punishment acceptance is a prerequisite for leniency, the core of which is the validity of the compliance program, which should meet the criteria of an effective compliance program and be reviewed by a suitable third-party organization. In addition, the integration of corporate criminal compliance and leniency system will also have a greater impact on the evidence and proof, the type of relief measures and the focus of criminal defense for enterprise-related cases. Therefore, the integration of corporate criminal compliance and leniency system calls for a well-targeted analysis and construction.