合规视角下企业认罪认罚从宽制度的构建初探

A Preliminary Study on the Construction of Leniency System of Corporate Guilty Plea from the Perspective of Compliance

摘要: 为了营造良好的法治营商环境，我国对于企业犯罪治理理念由事后惩罚、消极预防转变为事前预防、积极预防，并开始探索在企业犯罪治理领域适用认罪认罚从宽制度。作为有效降低企业犯罪风险的手段，刑事合规在基础理论和程序激励上与企业认罪认罚从宽制度具有高度重合性，因此在合规视角下构建的企业认罪认罚从宽更能显著提高司法效率、优化企业犯罪治理模式，且体现了预防“水波效应”的社会价值。对于现有的地方检察院所进行的企业认罪认罚试点工作体现出来的问题，仍需通过明确企业认罪认罚从宽内涵、完善附条件不起诉等措施来予以面对。

Abstract: In order to create a good business environment for the rule of law, our country’s concept of corporate crime governance has changed from post-punishment and negative prevention to pre- prevention and active prevention, and began to explore the application of leniency system of guilty plea in the field of corporate crime governance. As a means to effectively reduce the risk of corporate crime, criminal compliance has a high degree of overlap with the leniency system of corporate guilty plea in terms of basic theories and procedural incentives. Therefore, leniency of corporate guilty plea constructed from the perspective of compliance can significantly improve judicial efficiency, optimize the governance model of corporate crime, and reflect the social value of preventing “water wave effect”. As for the problems reflected in the pilot work of corporate guilty plea carried out by the existing local procuratorates, it is still necessary to face them by clarifying the lenient connotation of enterprise guilty plea and improving the conditional non- prosecution.