企业合规制度的三个维度——比较法视野下的分析
|
摘要
建立一种有效的合规计划,已经成为西方企业进行内部治理的重要方式。我们可以将合规管理与业务管理、财务管理视为当代公司治理的三大组成部分。但是,西方企业之所以在建立合规计划方面具有强大的动力,是因为合规在刑法上具有多重激励机制,也就是,建立有效的合规计划可以成为涉嫌犯罪的企业寻求不起诉、作出无罪抗辩、获得减免刑罚乃至与监管机构签署暂缓起诉协议的重要依据,企业由此可以最大限度地减少损失。也正是在这种刑法激励机制的作用下,西方律师业逐渐发展出来一种重要的合规业务,将独立的合规调查、对监管起诉的应对以及合规计划的打造作为这种业务的基本内容。只有将企业合规同时视为公司治理的手段、刑法上的激励机制以及律师协助企业防范法律风险的业务,才能对其形成一种完整的理解。
Establishing an effective compliance program has become an important way for western companies to conduct internal corporate governance. We can regard compliance management,business management and financial management as three major components of contemporary corporate governance.However,the reason why western companies have a strong incentive to establish a compliance program is that there are multiple incentives in criminal law. If an effective compliance program could be established,companies which were suspected of committing crimes can seek for non-prosecution,plea for innocence,obtaining penalty reduction,and even gaining an important basis for signing a deferred prosecution agreement with the regulatory authority. In this case,companies can minimize their losses. It is also under the influence of this criminal law incentive mechanism that the western law firms have gradually developed three important kinds of compliance business,including independent compliance investigations,response to regulatory prosecutions and building compliance programs. We can completely understand corporate compliance only when it is seen as a method of corporate governance,an incentive mechanism in criminal law,and a part of lawyer's business which assists companies in preventing legal risks.
Establishing an effective compliance program has become an important way for western companies to conduct internal corporate governance. We can regard compliance management,business management and financial management as three major components of contemporary corporate governance.However,the reason why western companies have a strong incentive to establish a compliance program is that there are multiple incentives in criminal law. If an effective compliance program could be established,companies which were suspected of committing crimes can seek for non-prosecution,plea for innocence,obtaining penalty reduction,and even gaining an important basis for signing a deferred prosecution agreement with the regulatory authority. In this case,companies can minimize their losses. It is also under the influence of this criminal law incentive mechanism that the western law firms have gradually developed three important kinds of compliance business,including independent compliance investigations,response to regulatory prosecutions and building compliance programs. We can completely understand corporate compliance only when it is seen as a method of corporate governance,an incentive mechanism in criminal law,and a part of lawyer's business which assists companies in preventing legal risks.
引文
[1]参见李铁铮:《合规管理历史溯源:从美国司法实践到ISO19600合规管理国际标准》,赛尼尔法务管理网站:http://www.seniorrm.com/detail.aspx?nid=20&pid=20&id=30328,2019年4月6访问。
[2]参见周万里:《有效合规管理的十大要素》,新产经网:http://ww.newsie.com.cn/content/2018-10/01/001465.html,2019年3月11日访问。
[3]参见顾萍:《中国公司高级管理人员在美法律合规指南》,中伦律师事务所网站:http://www.zhonglun.com/content/2019/01-10/1550273406.html,2019年1月10日访问。
[4]参见周振杰等:《合规计划有效性的具体判断:以英国SG案为例》,载《法律适用(司法案例)》2018年第14期,第112-120页。
[5]参见余永定:《美巨额罚款公正还是勒索?》,财新网:http://opinion.caixin.com/2018-05-09/101246420.html,2019年4月1日访问。
[6]参见瑞恩·D.麦克康奈尔、杰伊·马丁、夏洛特·西蒙:《“事前规划”抑或“事后处罚”:合规在刑事案件中的作用》,万方译,载李本灿编译:《合规与刑法:全球视野的考察》,中国政法大学2018年版,第145页以下。
[7]参见邓若讯:《英国贿赂罪改革研究》,载《中国刑事法杂志》2012年第3期,第111-116页。
[8]参见印波、高远:《英国企业预防贿赂失职罪的充分程序抗辩---兼谈对我国治理商业贿赂的启示》,载《河北经贸大学学报》2015年第6期,第132-136页。
[9]参见李本灿:《企业犯罪预防中合规计划制度的借鉴》,载《中国法学》2015年第5期,第177-205页。
[10]参见孙国祥:《刑事合规的理念、机能和中国的构建》,载《中国刑事法杂志》2019年第2期,第3-24页。
[11]参见瑞恩·D.麦克康奈尔、杰伊·马丁、夏洛特·西蒙:《“事前规划”抑或“事后处罚”:合规在刑事案件中的作用》,万方译,载李本灿编译:《合规与刑法:全球视野的考察》,中国政法大学2018年版,第145页以下。
[12]参见[美]约瑟夫·约克奇:《美国〈反海外腐败法〉的和解方案、内部结构及合规文化》,万方、黄石译,载《河南警察学院学报》2019年第1期,第29-42页。
[13]Michael Bisgrove&Mark Weekes,Deferred Prosecution Agreements:A Practical Consideration,Criminal Law Review 416-438(2014).
[14]Jennifer Wells,The U.K.’s Deferred Prosecution Agreements Are Instructive for the SNC-Lavalin Drama,The Wall Street Journal,Feb.15,2019.
[15]“Australia:Business Crime 2019”,https://www.iclg.com/practiceareas/businesscrime/australia(accessed Apr.8,2019).
[16]Renee Xavier,Commentary:Deferred Prosecution Agreements in Singapore,https://www.learn.asialawnetwork.com(accessed Apr.8,2019).
[17]Jamie L.Boucher and others,France Announces Its First Deferred Prosecution Agreement,https://www.skadden.com(accessed Apr.8,2019).
[18]Margot Seve,Is the French Approach to International Financial Crime Enforcement on the Verge of a Paradigm Shift?https://www.kramerlevin.com(accessed Apr.8,2019).
[19]Le Clair Ryan,The Cooperation Credit in Corporate Investigation According to New Justice Department Guidance,https://www.webcache.googleusercontent.com(accessed Apr.8,2019).
[20]DOJ Announces Revised Guidance for Corporate Cooperation Credit,https://www.Iw.com/thougtLeadership(accessed Apr.8,2019).
[21]参见《西门子千人合规团队是怎样炼成的?》,赛尼尔法务管理微信公众号,2019年4月4日访问。
[22]参见刘晨光:《在中国境内开展企业内部调查》,https://www.vantageasia.com/zh-hans/%E6%98%8E%E5%AF%9F%E7%A7%8B%E6%AF%AB/,2019年4月4日访问。
[23]Tenaris to Pay$5.4 Million in SEC’s First-Ever Deferred Prosecution Agreement,https://www.Investor.gov/additional-resources/news-alerts/press-releases(accessed Apr.6,2019).
[24]参见杜连军、褚智林:《刑事律师参与企业合规计划的两个维度》,“天达共和法律观察”微信公众号,2019年4月5日访问。
[25]参见Law Offices of Lawrence H.Schoenbach:《企业合规》,https://schoenbachlaw.com/corporate-compliance-1,2019年4月8日访问。
[2]参见周万里:《有效合规管理的十大要素》,新产经网:http://ww.newsie.com.cn/content/2018-10/01/001465.html,2019年3月11日访问。
[3]参见顾萍:《中国公司高级管理人员在美法律合规指南》,中伦律师事务所网站:http://www.zhonglun.com/content/2019/01-10/1550273406.html,2019年1月10日访问。
[4]参见周振杰等:《合规计划有效性的具体判断:以英国SG案为例》,载《法律适用(司法案例)》2018年第14期,第112-120页。
[5]参见余永定:《美巨额罚款公正还是勒索?》,财新网:http://opinion.caixin.com/2018-05-09/101246420.html,2019年4月1日访问。
[6]参见瑞恩·D.麦克康奈尔、杰伊·马丁、夏洛特·西蒙:《“事前规划”抑或“事后处罚”:合规在刑事案件中的作用》,万方译,载李本灿编译:《合规与刑法:全球视野的考察》,中国政法大学2018年版,第145页以下。
[7]参见邓若讯:《英国贿赂罪改革研究》,载《中国刑事法杂志》2012年第3期,第111-116页。
[8]参见印波、高远:《英国企业预防贿赂失职罪的充分程序抗辩---兼谈对我国治理商业贿赂的启示》,载《河北经贸大学学报》2015年第6期,第132-136页。
[9]参见李本灿:《企业犯罪预防中合规计划制度的借鉴》,载《中国法学》2015年第5期,第177-205页。
[10]参见孙国祥:《刑事合规的理念、机能和中国的构建》,载《中国刑事法杂志》2019年第2期,第3-24页。
[11]参见瑞恩·D.麦克康奈尔、杰伊·马丁、夏洛特·西蒙:《“事前规划”抑或“事后处罚”:合规在刑事案件中的作用》,万方译,载李本灿编译:《合规与刑法:全球视野的考察》,中国政法大学2018年版,第145页以下。
[12]参见[美]约瑟夫·约克奇:《美国〈反海外腐败法〉的和解方案、内部结构及合规文化》,万方、黄石译,载《河南警察学院学报》2019年第1期,第29-42页。
[13]Michael Bisgrove&Mark Weekes,Deferred Prosecution Agreements:A Practical Consideration,Criminal Law Review 416-438(2014).
[14]Jennifer Wells,The U.K.’s Deferred Prosecution Agreements Are Instructive for the SNC-Lavalin Drama,The Wall Street Journal,Feb.15,2019.
[15]“Australia:Business Crime 2019”,https://www.iclg.com/practiceareas/businesscrime/australia(accessed Apr.8,2019).
[16]Renee Xavier,Commentary:Deferred Prosecution Agreements in Singapore,https://www.learn.asialawnetwork.com(accessed Apr.8,2019).
[17]Jamie L.Boucher and others,France Announces Its First Deferred Prosecution Agreement,https://www.skadden.com(accessed Apr.8,2019).
[18]Margot Seve,Is the French Approach to International Financial Crime Enforcement on the Verge of a Paradigm Shift?https://www.kramerlevin.com(accessed Apr.8,2019).
[19]Le Clair Ryan,The Cooperation Credit in Corporate Investigation According to New Justice Department Guidance,https://www.webcache.googleusercontent.com(accessed Apr.8,2019).
[20]DOJ Announces Revised Guidance for Corporate Cooperation Credit,https://www.Iw.com/thougtLeadership(accessed Apr.8,2019).
[21]参见《西门子千人合规团队是怎样炼成的?》,赛尼尔法务管理微信公众号,2019年4月4日访问。
[22]参见刘晨光:《在中国境内开展企业内部调查》,https://www.vantageasia.com/zh-hans/%E6%98%8E%E5%AF%9F%E7%A7%8B%E6%AF%AB/,2019年4月4日访问。
[23]Tenaris to Pay$5.4 Million in SEC’s First-Ever Deferred Prosecution Agreement,https://www.Investor.gov/additional-resources/news-alerts/press-releases(accessed Apr.6,2019).
[24]参见杜连军、褚智林:《刑事律师参与企业合规计划的两个维度》,“天达共和法律观察”微信公众号,2019年4月5日访问。
[25]参见Law Offices of Lawrence H.Schoenbach:《企业合规》,https://schoenbachlaw.com/corporate-compliance-1,2019年4月8日访问。