河南师范大学学报(哲学社会科学版)

随着刑事合规改革试点工作的推进，为企业出罪寻求刑法意义上的正当性事由成为合规制度建设中的核心问题。刑事合规出罪的理论基础源于当前犯罪治理模式的转型、风险社会下的积极一般预防理论和法益修复理论。强化刑事合规出罪化的功能，对于规避预防企业面临的刑法风险、优化企业犯罪的防控模式、减少“犯罪标签”的负面影响等方面意义重大。企业承担责任的根源在于企业的管理监督过失和合规建设缺失，因而企业是否实施有效合规计划是检察院作出不起诉决定的关键因素。应借鉴域外合规出罪的先进经验，构建适合中国国情的企业合规出罪制度。

With the promotion of the pilot work of criminal compliance reform, seeking legitimate reasons in the sense of criminal law for the decriminalization of enterprises has become a core issue in the construction of the compliance system. The theoretical basis for criminal compliant decriminalization and crime prevention stems from the transformation of current models of criminal governance, the positive general prevention theory in a risk society, and the theory of legal interest restoration. Strengthening the function of criminal compliant decriminalization is of great significance in avoiding and preventing criminal law risks faced by enterprises, optimizing the prevention and control mode of enterprise crime, and reducing the negative impact of “criminal labeling.” The root cause of a company's responsibility lies in its management and supervision mistakes and lack of compliance construction. Therefore, whether a company implements an effective compliance plan is a key factor in the procuratorate's decision not to prosecute. We should learn from the advanced experience of foreign compliant crime prevention and establish a corporate compliant crime prevention system suitable for China's national conditions.