審判階段推進涉案企業合規改革的法理與路徑

The Legal Theory and Path of Promoting the Compliance Reform of the Involved Enterprises in the Trial Stage

在審判階段推動涉案合規改革，要始終堅持憲法及相關法律對審判權的基本規定，明晰審判權的基本權能，同時也要釐清企業的基本權利，由此限制司法機關對企業內部治理干涉的範圍。在具體制度和機制設計上，應綜合運用刑法和刑事訴訟法兩個部門法學的理論，協調好兩者的關係，不能有所偏廢。對行為已經構成單位犯罪的涉案企業，不能因為其進行合規整改而給予“出罪”的對待，根據現行刑法規定只能作為酌定量刑情節對待。在程序設計上，法院應充分運用其審判權的具體權能、執行權以及司法建議權，充分發揮其權力效能，進而實現改革的預期目標。

In the trial stage, to promote the reform of compliance of the involved enterprises, we should always adhere to the basic provisions of the Constitution and relevant laws on judicial power, clarify the basic rights and capabilities of judicial power, and at the same time clarify the basic rights of enterprises, so as to limit the scope of judicial interference in the internal governance of enterprises. In the design of the specific system and mechanism, the theory of criminal law and criminal procedure law should be applied comprehensively to coordinate the relationship between the two departments of law. If the behavior of the enterprises involved has constituted a unit crime, they should not be acquitted because its compliance rectification. According to the provisions of the current criminal law, it can only be treated as discretionary sentencing circumstances. In terms of procedural design, the court should make full use of its specific power, judicial power, execution power and judicial suggestion power, and give full play to its power efficiency, so as to achieve the expected goal of reform.