Research On The Evaluation Of The Effective Compliance Programs For The Corporates Involved In The Criminal Case

In 2020,the Supreme People’s Procuratorate officially launched a pilot project for corporate compliance reform.This is the implementation of the procuratorate’s suggestion to "not arrest,not prosecute,and propose probation for the heads of enterprises involved in business-related crimes,if legally possible." It reflects China’s "strict management" and "thick love" for various economic entities,especially private enterprises.In the pilot project of corporate compliance reform,the effectiveness of the compliance programs formulated by the involved companies is the basis for "exemption from punishment" or lenient treatment for corporate crimes.The evaluation of the effectiveness of the compliance programs for the involved companies has become a key issue in the current pilot project of corporate compliance reform.The pilot reform of corporate compliance has been launched nationwide,but there are still three challenges that need to be addressed regarding the effectiveness evaluation of compliance programs for companies involved in cases,namely,clarifying the connotation of the effectiveness evaluation,criteriaization issues,and practice dilemmas.Against this background,this article takes the current challenges of effectiveness evaluation of compliance programs for companies involved in cases in China as the background,with the realistic needs of the evaluation of effective compliance programs for companies involved in cases in China as the starting point,and proposes insights and suggestions regarding clarifying the connotation,constructing effectiveness evaluation criteria,and evaluation practices,in order to assist in the institutional construction and practical exploration of the evaluation of effective compliance programs for companies involved in cases in China.The first part of this article is to clarify the meaning of the evaluation of effective compliance programs.The "Methods for Construction,Evaluation and Review" proposes that the compliance plan for companies involved in cases should meet two major requirements: "effectively prevent the recurrence of similar illegal crimes" and "aim for comprehensive compliance with a focus on specific compliance." To clarify the meaning of " the evaluation of effective compliance programs" under the context of corporate compliance reform in China,this article will discuss the understanding of two major requirements.The second part of this article analyzes the current situation and shortcomings of China’s effectiveness evaluation criteria.By analyzing and comparing the development ideas of compliance programs evaluation criteria outside the domain,the article aims to explore effectiveness evaluation criteria that are more practical and applicable to China.The third part of this article analyzes two cases of effectiveness evaluation of a medium and large enterprise and a small and micro enterprise’s tax compliance program as representative cases to show the practices of a third-party organization guided by the effectiveness evaluation criteria in rectification model,and make suggestions on the objective dilemma of the assessment practice.