Research On The Criminal Law Incentive System Of Corporate Compliance

The improvement and development of corporate compliance system in China requires the establishment of criminal incentive mechanism.Without relevant legal incentives,it is difficult for enterprises that attach importance to cost investment to establish compliance system spontaneously.The only most deterrent and effective legal incentive is criminal incentive,criminal incentives include both substantive and procedural law,and many scholars focus on how to introduce compliance incentive system in criminal procedures in China when they study extraterritorial criminal compliance issues.The author believes that criminal incentives in procedures are indeed necessary,but the outlaw provisions in substantive criminal law are essential.Criminal compliance requires enterprises to use the compliance system built as the basis for distinguishing corporate responsibility from individual responsibility,and the introduction of such a defense must touch on China’s theory of attribution of responsibility for unitary crimes,and the implementation of corporate compliance in China requires the addition of compliance exculpatory provisions in substantive law and the setting of specific procedures in procedural law.