小微企业刑事合规研究-《南京师大学报》（社会科学版）

文章信息/Info

Keywords:: criminal compliance; micro and small enterprises; enterprise compliance; compliance assistance; process supervision

摘要:: 小微企业占我国企业总量的绝大多数,涉企犯罪主体也多为小微企业,推进小微企业刑事合规具有重要现实意义。与大型企业相比,小微企业经营管理的制度化特性较弱,更具个人化色彩。当前刑事合规理论研究与司法实践存在“两张皮”现象。传统刑事合规理论以大型企业为假定对象,在小微企业刑事合规情境中面临实践难题。小微企业刑事合规可重点从以下方面推进:确立国家援助的合规模式; 以专项和简约为推进原则; 以共享思维推进合规建设; 增强小微企业在刑事合规中的获得感; 调动检察官适用刑事合规的积极性; 制度建设与对个人约束并重; 强化外部力量对合规的过程监管等。

Abstract:: Micro and small enterprises account for the vast majority of the total number of enterprises in China, as well as the vast majority of the parties involved in enterprise crimes. Thus, promoting criminal compliance of micro and small enterprises is of great practical significance. Compared to large enterprises, the management of micro and small enterprises is less institutionalized and more personalized. However, at present, the criminal compliance theory and the judicial practice are on separate tracks. In particular, the traditional criminal compliance theory takes large enterprises as the assumed object, and thus faces problems of reference in criminal compliance of micro and small enterprises. In order to promote the criminal compliance of micro and small enterprises, we can, among other things, focus on the following aspects: to establish a compliance model with state aid; to follow the principle of specificity in combination with simplicity; to promote the compliance with shared thought and wisdom; to enhance micro and small enterprises' sense of fulfillment in criminal compliance; to arouse the enthusiasm of procuratorial organs; to coordinate the institutional construction with personal discipline; and to strengthen the supervision of external forces on the compliance process.