合规计划对单位犯罪理论的冲击与重构

李永升 杨攀

（西南政法大学 法学院，重庆 401120）

摘要：在我国现有单位犯罪理论不能有效控制单位犯罪的前提下，我国应当引进企业合规计划，用“规制了的自制”模式对我国单位犯罪理论进行重构。旧过失论由于不能起到预防单位犯罪的作用，应当抛弃，进而采用新过失论将合规计划纳入犯罪构成的违法性判断和有责性判断之中，使其成为单位犯罪的责任减免事由，甚至是违法阻却事由；单罚制不符合单位犯罪的归责基础，应当否定；应当制定具有中国特色的组织量刑指南，为合规计划提供实际可操作性。

关键词：合规计划  单位犯罪  责任减免事由  违法阻却事由  量刑指南

Impact and reconstruction of compliance plan on unit crime theory

Li Yong-sheng   Yang Pan

（Law School，Southwest University of Political Science and Law，Chongqing，China，401120）

Abstract: On the premise that the existing theory of unit crime in China cannot effectively control unit crime, China should introduce the enterprise compliance plan and reconstruct the theory of unit crime in China with the mode of "regulated self-restraint". Since the old negligence theory cannot prevent unit crime, it should be abandoned, and then the new negligence theory will be adopted to bring the compliance plan into the illegality judgment and liability judgment constituted by the crime, making it the reason for the reduction of responsibility for unit crime, or even the reason for the violation of law. Single punishment system does not accord with the imputation basis of unit crime, it should be negated; An organizational sentencing guideline with Chinese characteristics shall be developed to provide practical operability for compliance plans.

Key words: Compliance plan; Unit crime; Grounds for liability relief; Reasons for violation of the law; Sentencing guidelines