涉案企業合規典型案例中的法理：經驗總結與問題反思

Jurisprudence in Typical Cases involving Corporate Compliance: Summary of Experience and Reflection of Problems

涉案企業合規改革已經形成了諸多經驗：在程式選擇上，可以充分挖掘現有的程式資源。尤其要強調的是，在相對不起訴程式中，輕罪一律不訴的觀點不宜接受；在程式銜接上，偵查階段啟動合規監管應當謹慎，行政機關的參與亦應有邊界；在效果延伸問題上，應當著力實現個案合規到行業治理的延伸。試點中的突出問題是：犯罪主體與合規考察物件錯位；專項合規與全面合規糾纏不清；重罪案件輕緩化處理規則不清。在合規考察物件問題上，單位犯罪條款缺失類型的個人犯罪案件有實施合規考察的空間，單位意志缺失類型的個人犯罪案件不宜實施合規考察；在合規方案的選擇上，專項合規概念應予以拋棄；在重罪案件輕緩化處理問題上，宜儘快構建明確、規範的輕緩化規則。

Corporate-related compliance reform has resulted in a number of useful experiences that can be replicated: in terms of procedural options, the existing system can be fully exploited. In particular, it is worth emphasizing that in the relative non-prosecution procedures, the view that all misdemeanors are not prosecuted should not be accepted; in the procedural interface, the initiation of compliance supervision at the investigation stage should be cautious, the participation of administrative agencies should also have boundaries; in the extension of the effect, efforts should be made to realize the extension of case compliance to industry governance. The main problems in the reform are as following: misalignment between criminal subject and compliance investigation object; entanglement of special compliance and comprehensive compliance; unclear treatment rules for mitigation rules for felony cases. On the issue of compliance investigation object, there is room for the implementation of compliance investigation for individual crimes of the type of lack of unit crime provisions, and it is not appropriate to implement compliance investigation for individual crimes of the type of lack of unit will; on the issue of compliance program selection, the concept of special compliance should be abandoned; on the issue of mitigation of felony cases, it is appropriate to build clear and standardized mitigation rules as soon as possible.