Research On Third-Party Monitoring And Evaluation Mechanism For Corporate Compliance

At present,the reform of corporate compliance system is emerging,and it is necessary to ensure the "real compliance" and "real rectification" of enterprises,improve the quality and efficiency of corporate compliance,and guarantee the smooth implementation of corporate compliance reform with the third-party supervision and evaluation mechanism(hereinafter referred to as the third-party mechanism)as a powerful The third-party supervision and evaluation mechanism(hereinafter referred to as the third-party mechanism)is needed as a powerful hand.However,the third-party mechanism is still in the exploration stage,and there are still many problems in terms of start-up conditions,personnel selection,compliance funding guarantee and compliance inspection and evaluation standards.Therefore,this paper intends to start from analyzing the current situation of the third-party mechanism in China’s corporate compliance reform,discovering the problems of China’s third-party mechanism in practice through the methods of literature analysis and case analysis,summarizing the desirable features of the independent supervisor system in foreign countries through the method of comparative analysis,drawing on the desirable features of foreign experience on the basis of summarizing and improving the practices of local procuratorates,and putting forward proposals to improve China’s third-party mechanism The suggestions to promote the further improvement of China’s third-party mechanism and lay a solid foundation for the implementation of the corporate compliance leniency system.The main content of this paper consists of four parts.The first part is to summarize the practical dynamics of the third-party mechanism through the "Guidance on the Establishment of Third-party Supervision and Evaluation Mechanism for Compliance of Enterprises Involved in Cases(for Trial Implementation)" issued by the Supreme Prosecutor and the typical cases issued as well as the typical regulations of local pilot projects,and analyze the problems existing at the initiation stage,during the supervision and evaluation period and at the end of the procedure.The problems during the supervision and evaluation period include the evaluation methods and effective compliance criteria of the third-party organization,and the rules for handling violations found in the enterprise;the problems at the end of the procedure include the nature and effectiveness of the written inspection report and the supervision and control of the third-party organization.The second part is the theoretical analysis of the third party mechanism mainly including the theoretical basis and functional value of the third party mechanism.The third part is the overseas development of the thirdparty mechanism,mainly summarizing the practices of the United States,the United Kingdom and other countries in terms of the activation conditions,personnel selection and performance supervision of the third-party mechanism and its desirable features.The fourth part is the suggestions for improving the third-party supervision and evaluation mechanism,including clarifying the activation conditions of the third-party mechanism,suggesting that the activation of the third-party mechanism should follow the principle of necessity except for cases involving significant public interests;optimizing the selection of personnel of the thirdparty organization,clarifying the classification criteria of the directory database,and establishing a recusal system for professionals of administrative organs;establishing scientific and effective evaluation criteria,focusing on special compliance purposes,from The establishment of scientific and effective evaluation criteria,mainly for special compliance purposes,from both the design of compliance programs and the effectiveness of the operation of compliance management systems;strengthening the overall supervision of third-party organizations,adhering to the dominant position of the prosecutorial authorities,guaranteeing the rights of enterprises to sue,and strengthening the supervision of third-party mechanism committees,et.