企业合规不起诉监管问题比较研究

我国近年来企业合规不起诉已经大规模开展，亟须对适用不起诉的企业合规计划进行监管。企业合规不起诉的监管机制应当是企业合规不起诉的条件和后续工作。域外一些国家在处理企业合规案件中大量利用不起诉和可撤回起诉机制，通过比较研究，归纳得出合规计划有效性评估、内外部独立监督体系设置以及合规补救措施的成效性三个方面共同构成企业合规不起诉的监管框架。我国应结合不同类型企业的现实合规监管探索，重视完善中小微民营企业合规不起诉的监管机制。我国构建企业合规不起诉的监管机制，可以从提高检察建议的约束力、增强内外部监督体系的独立性和加强合规成效评估的检察主导性三大路径进行完善。

Comparative Study on the Supervision of NPA and DPA in Corporation Compliance

In China, recent corporate compliance non-prosecution has been carried out on a large scale, and there is an urgent need for supervision of corporate compliance plans that apply non-prosecution. The regulatory mechanism for non-prosecution of corporate compliance should be the condition and follow-up work for non-prosecution of corporate compliance. Reviewing the laws and regulations related to NPA and DPA in some countries from the perspective of comparative law, it can be concluded that the three aspects of the effectiveness evaluation of the compliance plan, the establishment of internal and external independent supervision systems, and the effectiveness of compliance remedial measures together constitute the regulatory evaluation standard for corporate compliance non-prosecution supervision mechanism. Combining with the actual compliance supervision exploration of different types of enterprises in China, the importance of improving the supervision mechanism for non-prosecution compliance of small, medium and micro private enterprises should be noticed. China can start with the three major paths of improving the binding force of procuratorial recommendations, enhancing the independence of internal and external supervision systems, and strengthening the effectiveness evaluation of compliance with procuratorial dominance, and finally realize the construction of a supervision mechanism for corporate compliance.