論促進企業合規管理效率的政府監管

黨的二十大報告提出要完善中國特色現代企業制度，加強合規管理是現代企業制度的重要內容。我國起步階段的企業合規管理已出現一些流於形式的“符號化”現象，其有政府監管上的成因。現行監管所要求的合規管理結構不完全符合企業實際，監管機制未充分契合企業的效率追求，責任追究機制也尚欠公平，這都不利於企業提升合規管理效率。企業合規管理屬風險管理，有自身的效率規律，監管機制的構建應依據企業合規管理的效率結構和生成要素，秉承合作治理、服務行政的理念，由“推動企業開展合規管理”向“助力企業提升合規管理效率”深化。具體措施包括供給多元的管理模式讓不同企業選用，賦予其更多自治空間以有利於優化配置效率；強化“道德合規”的監管，通過提高企業員工道德合規水平和能力增進技術效率；督促企業內部加強合規協作，形成高效管理的合力；全面建立合規援助制度，助益企業的管理技能並降低管理成本；完善合規管理的追責機制，促使企業管理層盡職履責。

The report of the 20th National Congress of the Communist Party of China proposed to improve China’s modern enterprise system, to which strengthening the compliance management is an important aspect. However,“symbolic”compliance of regulations has appeared in the initial stage due to loopholes in the system. The current regulatory requirements are not fully consistent with the actual situation of corporate organizational structure and fail to take corporate management efficiency as a target, and the accountability mechanism is not fair enough. All of this hinders the increase of corporate compliance management efficiency. Corporate compliance management is a type of risk management, and has its own efficiency structure. Government regulatory mechanisms should be based on the efficiency structure and the generating elements, adhering to the concept of cooperative governance and service administration, and transforming from“strongly promoting enterprises to implement compliance management”to“nudge enterprises to improve the efficiency of compliance management”. The required mechanisms include: the establishment of multiple management structure model selection mechanism for different enterprises to give them more autonomy space for greater allocation efficiency; strengthening the regulation of“ethical compliance”to improve corporate employees’ethical compliance abilities for greater technical efficiency; nudging corporate internal compliance cooperation to form a joint force for efficient management; setting up a comprehensive compliance assistance system to support for corporate compliance management skills and reduce management costs; and improving the accountability mechanism to prompt corporate compliance management personnel to fulfill their duties.