企业合规计划的构建及实践应用研究
Research on the Construction and Practical Application of Enterprise Compliance Plan

合规措施起源于美国的行业监管，经过时间检验及系列事件的刺激下，逐渐展露在社会的视野中。合规本质上是企业内部的一项投资措施，旨在避免和维护企业潜在的刑事风险。企业刑事风险的预防既是维护与稳定民营企业和企业家合法权益的重要措施，也是我国社会主义市场经济平稳发展的坚实基础。因此，在我国除去运用传统刑法事后规制手段对企业进行惩处外，激励企业内部管理层自发或通过政府外部手段构建有效的合规计划，对企业将要产生的刑事风险进行消除或规避，亦或是对已产生的刑事风险运用有效的合规计划进行抗辩，是本文所研究的主要问题。
The compliance measures originated from the industry regulation in the United States have been gradually exposed in the vision of the society after the time test and the stimulation of a series of events. Compliance is essentially an investment measure within an enterprise, aiming at avoiding and maintaining the potential criminal risks of the enterprise. The prevention of enterprise criminal risk is not only an important measure to safeguard and stabilize the legitimate rights and interests of private enterprises and entrepreneurs, but also a solid foundation for the steady development of China’s socialist market economy. Therefore, in our country, in addition to punishing enterprises by using the traditional post regulation means of criminal law, the main problem studied in this paper is to encourage the internal management of enterprises to spontaneously or through external means of the government to build an effective compliance plan to eliminate or avoid the criminal risks that will be generated by enterprises, or to use an effective compliance plan to defend the criminal risks that have been generated.