浙江工商大学学报

企业合规是企业为实现依法依规经营、防控合规风险所建立的一种治理机制。企业合规只有在法律确立了行政监管激励机制和刑法激励机制的前提下,才能得到有效的实施。在国际经济法律体系中,一些国际组织也将企业合规作为对违规企业解除制裁的前提条件。从历史上来看,企业合规是为保护企业利益而设置的风险防控机制,它所要防控的不是企业的经营风险和财务风险,也不是一般意义上的法律风险,而是因可能受到行政处罚或刑事追究而承担的合规风险。企业合规发展到今天,已经不再仅仅属于企业所要承担的道德义务,而变成了一个涉及多个法律领域的重要法律问题。

Corporate compliance is a governance mechanism established by enterprises to operate in accordance with laws and regulations and prevent and control compliance risks. Corporate compliance can only be effectively implemented if the law establishes the administrative supervision incentive mechanism and the criminal law incentive mechanism. In the international economic and legal system,some international organizations also regard corporate compliance as a precondition for lifting sanctions against enterprises that violate regulations. From a historical point of view,corporate compliance is a risk prevention and control mechanism set up to protect corporate interests. What it wants to prevent and control is not the business risk and financial risk,nor the legal risk in the general sense,but because it may be subject to administrative compliance risk for punishment or criminal investigation. The development of corporate compliance today is no longer just an ethical obligation to be undertaken by enterprises,but has become an important legal issue involving multiple legal fields.