合规计划实施与单位的刑事归责

单位犯罪的教义构建应当与自然人犯罪相区分。对单位犯罪进行刑事归责,应当考虑部分放弃罪责主义,即放弃主观归责的部分。与其牵强地为单位犯罪人为地构造出故意或过失,不如从存在论的角度,将单位的刑事归责建立在其单位内部治理和经营方式上,如此才可以为单位犯罪确立合理的归责基础。合规计划的制定与实施,即与单位犯罪的内部治理结构和经营方式相关联,而对合规计划制定及实施的考察,也是衡量和评估单位内部结构和经营方式的过程。在实践中,如果一个单位具有完善的合规计划并予以认真实施,那么,就不应对该单位进行刑事归责。

Implementation of Compliance Plan and Criminal Imputation to A Unit

The construction of the doctrine of unit crime shall be distinguished from natural person. Criminal imputation to a unit shall be considered to give up the Schuldprinzip partly,the subjective imputation. Instead of artificially constructing mens rea for unit crime,it is much better to establish the criminal imputation to a unit on the internal governance and management mode of unit from the point of view of existentialism,so as to establish a reasonable imputation basis for unit crime. The formulation and implementation of the compliance project is related to the internal governance structure and management mode of unit crime,and relevant investigation is also the process to measure and evaluate the internal combination and management mode of the unit. In practice,if a unit has a well - established compliance project and is carefully implemented, the unit shall not be imputed and take criminal responsibility.