前言

刑事合规不起诉制度指在涉企刑事案件中，检察机关作出不批准逮捕、不起诉决定或提出轻缓量刑建议的同时，督促涉案企业积极整改，促进企业合规守法经营。自2020年3月起，最高人民检察院在四个省市的六个检察院进行试点开展刑事合规不起诉制度，2021年3月，最高人民检察院扩大试点范围至十省27个市级院和165个基层院。

一、涉案企业合规建设

2021年6月23日，最高人民检察院、司法部、财政部等九部门联合发布了《关于建立涉案企业合规第三方监督评估机制的指导意见(试行)》。2022年4月19日，九部门又联合发布了《涉案企业合规建设、评估和审查办法(试行)》，规范第三方监督评估机制工作有序开展。

涉案企业合规建设，是指涉案企业针对与涉嫌犯罪有密切联系的合规风险，制定专项合规整改计划、完善企业治理结构、健全内部规章制度、形成有效合规管理体系的活动。根据《涉案企业合规建设、评估和审查办法(试行)》，涉案企业合规建设主要内容包括：

(一) 成立合规建设领导小组，由其实际控制人、主要负责人和直接负责的主管人员等组成，必要时可以聘请外部专业机构或人员参与协助；

(二) 其制定的专项合规计划应当能够有效防止再次发生相同或者类似的违法犯罪行为；

(三) 设置与企业类型、规模、业务范围、行业特点等相适应的合规管理机构或者管理人员。合规管理机构或者管理人员可以专设或者兼理，合规管理的职责必须明确、具体、可考核；

(四) 针对合规风险防控和合规管理机构履职的需要，通过制定合规管理规范、弥补监督管理漏洞等方式，建立健全合规管理的制度机制。涉案企业的合规管理机构和各层级管理经营组织均应当根据其职能特点设立合规目标，细化合规措施。合规管理制度机制应当确保合规管理机构或管理人员独立履行职责，对于涉及重大合规风险的决策具有充分发表意见并参与决策的权利。

(五) 为合规管理制度机制的有效运行提供必要的人员、培训、宣传、场所、设备和经费等人力物力保障；

(六) 建立监测、举报、调查、处理机制，保证及时发现和监控合规风险，纠正和处理违规行为；

(七) 建立合规绩效评价机制，引入合规指标对企业主要负责人、经营管理人员、关键技术人员等进行考核；

(八) 建立持续整改、定期报告等机制，保证合规管理制度机制根据企业经营发展实际不断调整和完善。

二、合规管理体系建设

2018年11月2日，为推动中央企业全面加强合规管理，加快提升依法合规经营管理水平，着力打造法治央企，保障企业持续健康发展，国资委发布了《中央企业合规管理指引(试行)》(下称《央企指引》)。后续各省市分别发布了省属、市属企业合规管理指引。国资部门也选取了部分中央企业、省属企业、市属企业进行合规管理试点，进行企业合规管理体系建设。

《央企指引》对合规管理的职责、重点、运行、保障进行了全面的规定。根据《央企指引》，合规管理是指以有效防控合规风险为目的，以企业和员工经营管理行为作为对象，开展包括制度制定、风险识别、合规审查、风险应对、责任追究、考核评价、合规培训等有组织、有计划的管理活动。

三、大小合规的统一

涉案企业合规建设与企业合规管理体系建设框架一致，而后者的相关规定更为全面详尽，试点实践也更早铺开。涉案企业合规建设属于专项合规，针对与涉嫌犯罪有密切联系的合规风险，追求有效性，笔者把涉案企业合规建设称为“小合规”。企业合规管理体系建设属于全面合规，追求全面覆盖、强化责任、协同联动、客观独立，笔者把企业合规管理体系建设称为“大合规”。

在为涉案企业提供刑事合规不起诉的法律服务的同时，笔者建议企业在开展“小合规”的同时统筹安排“大合规”，而“小合规”也可以借鉴“大合规”的规定及实践，为“大合规”查漏补缺，起到互相促进的效果。

涉案企业应当以全面合规为目标、专项合规为重点，并根据规模、业务范围、行业特点等因素变化，逐步增设必要的专项合规计划，推动实现全面合规。

Bridging ‘criminal non-prosecution’ and corporate compliance

In recent years, prosecutors have been testing out a so-called “criminal compliance non-prosecution” system in some corporate criminal investigations, where they opt not to make arrests or take court action, or they recommend a more lenient sentence, if the company rectifies its operations to ensure they are lawful and compliant.

Since March 2020, the Supreme People’s Procuratorate (SPP) has been piloting the system in four provinces and municipalities. In March 2021, it expanded the trial to 27 municipal and 165 grassroots-level procuratorates across 10 provinces.

COMPLIANCE OF IMPLICATED ENTERPRISES

In April, the Measures for the Compliance Construction, Evaluation and Examination of Enterprises Involved in Criminal Cases (for Trial Implementation), were issued by the SPP, Ministry of Justice and seven other departments to regulate the third-party supervision and assessment mechanism of the trial. That followed the June 2021 joint Guiding Opinions on Establishing a Third-Party Supervision and Evaluation Mechanism for the Compliance of Enterprises Involved in Criminal Cases (for Trial Implementation).

Compliance construction refers to activities of enterprises involved in criminal cases that address the compliance risks closely related to the alleged criminal offence, the formulation of a rectification plan, improvement of the corporate governance structure and internal rules and regulations, and the establishment of an effective compliance management system. Under the measures, these activities mainly include:

· Setting up a compliance leading group comprising the actual controller, main person in charge and the directly responsible officers. If required, external professional agencies or personnel may be engaged to assist.

· Formulating a dedicated compliance plan able to effectively prevent the recurrence of the same or a similar legal violation or criminal offence.

· Establishing a compliance management section or management positions consistent with the type, size and scope of business of the enterprise and industry characteristics. The section or personnel may be dedicated or part-time, with clear, specific and assessable managerial duties.

· Implementing and improving compliance management systems and mechanisms by formulating rules and addressing oversight loopholes. Compliance management sections and affiliated departments at all levels should set compliance objectives consistent with their functional characteristics and refine compliance measures. Compliance management mechanisms should ensure that the section or responsible personnel are able to independently perform their duties and, with respect to decisions involving material compliance risks, are empowered to fully express opinions and participate in the decision-making.

· Provision of personnel, training, publicity, premises, equipment, funding and other human and material resources required for the effective operation of the compliance management systems and mechanisms.

· Setting up monitoring, reporting, investigation and responsive mechanisms to ensure prompt detection and monitoring of compliance risks, and dealing with and correcting violations.

· Putting in place a compliance performance evaluation mechanism and compliance indicators to assess the main person in charge, operational and management personnel, and key technical personnel.

· Installing mechanisms for ongoing rectification and regular reporting to ensure that the compliance management systems and mechanisms are continuously adjusted and improved in keeping with the enterprise’s business development.

COMPLIANCE MANAGEMENT SYSTEM

In November 2018, the State-owned Assets Supervision and Administration Commission produced guidelines to enhance lawful and compliant operations and management of companies it supervises – the Guidelines on Compliance Management by Enterprises Under the Central Government (for Trial Implementation). Various provinces and municipalities followed suit, issuing their own guidelines for enterprises under their supervision.

The state-owned asset authorities also selected certain of their enterprises to pilot compliance management and proceed with the creation of enterprise compliance management systems.

The guidelines made comprehensive provision for the responsibilities, focus, operation and guarantee of compliance management. They define compliance management as organised and planned management activities, including the formulation of rules and regulations, risk identification, compliance review, risk response, accountability, assessment and evaluation, and compliance training, with effective prevention and control of compliance risks as their objective and directed at the operation and management of the enterprise and its employees.

MAJOR AND MINOR COMPLIANCE

The system concerning an enterprise involved in a criminal case is consistent with the framework of the general corporate compliance management system, except in the latter’s case, regulations are more comprehensive and detailed. The former falls into the category of dedicated compliance, addressing the compliance risks closely related to the alleged criminal offence and pursuing effectiveness. We can term this “minor compliance”. Establishing an enterprise’s compliance management system, on the other hand, falls into the category of comprehensive, or “major”, compliance, pursuing comprehensive coverage, enhanced responsibility, synergy, objectivity and independence.

Companies that are involved with criminal compliance non-prosecution cases are recommended to bridge their “major” and “minor” compliance efforts in planning. “Minor compliance” can benefit from the regulations for, and practise of, “major compliance”, while also contributing to “major compliance” by identifying and fixing any flaws, thus allowing both aspects to drive each other forward.

Enterprises implicated in criminal cases are advised to approach dedicated compliance one step at a time, with comprehensive compliance as the objective and required dedicated compliance as focal points based on a company’s size, scope of business and industry characteristics.

作者简介

全朝晖 高级合伙人

执业证号：14401198810338104

专注领域：资本市场、金融保险及税务、跨境投融资及其多元纠纷处理机制

邮箱：qzh@etrlawfirm.com

中国政法大学法学硕士、美国法学硕士。历任执委会管委会委员及现任监事。二级律师职称，中国税务师。英国特许仲裁员协会委员、内地香港数家机构仲裁员；中国贸促会、中证资本市场法律服务中心及中证协、内地香港、新加坡、日本国际调解中心调解员；中国保险资管协会法律专委；司法部及广东律协涉外律师领军人才。

吴震宇 专职律师

执业证号：14401202110307857

专注领域：公司治理、基金管理、境内外投资与并购等法律事务

邮箱：wuzy@etrlawfirm.com

中山大学法学院法律硕士。曾任职某公募基金，负责该公司及基金产品的合规管理事务。自加入本所后，曾经或正在协助处理多家境内外公司的首次公开发行股票并上市、发行公司债券、发行票据、并购重组等事务。正参与新三板高新技术国有公司提供混改及股权激励法律顾问服务、广州一家国有企业合规管理体系建设等项目。

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