摘要
企业合规具有内在的道德性,主要表现为合规可以促使企业尊重道德义务,并承担必要的社会责任。对于企业的生存和发展而言,建立合规体系有助于企业减少损失,切割责任,获得行政和刑事处理上的宽大处理,实现长久的可持续发展。从政府监管的角度来看,企业合规可以克服行政监管外部监管的局限性,通过引入协商、对话、妥协和契约的理念,激活企业自我监管的能力,提高外部监管的有效性,为大型企业防范违法犯罪活动开辟一条新的监管方式。而从社会公共利益衡量的角度来看,企业合规机制的推行,表面上使企业付出了高额管理成本,使涉案企业获得额外收益,却有利于维护众多关联人员的利益,有利于维护社会公共利益。
Corporate compliance is inherently ethical which mainly reflects in the sense that compliance can promote corporations to respect moral obligations and assume necessary social responsibility. For the survival and growth of a corporation, establishing a compliance system helps to reduce loss, distinguish liability, obtain leniency in administrative and criminal processing, and achieve long-term sustainable development. From the perspective of administrative regulation, corporate compliance can overcome the limitations of external supervision from government by introducing the concepts of consultation, dialogue, compromise and contract, which leads to activate the capabilities of corporate self-regulation, improve the effectiveness of external regulation, and open up a new way of regulation for large-scale corporations to prevent illegal and criminal activities. And from the perspective of public interest measurement, the implementation of a compliance management system, which ostensibly costs the corporation high management costs and gives additional benefits to the corporation involved, is conducive to safeguarding the interests of many associated persons and the public interest of society.
作者
陈瑞华
CHEN Ruihua(Law School,Peking University,Beijing 100871,China)
出处
《法学论坛》
CSSCI
北大核心
2021年第6期5-20,共16页
Legal Forum
关键词
企业合规
社会责任
可持续发展
有效监管
社会公共利益
corporate compliance
social responsibility
sustainable development
effective regulation
public interest
