在我国当前企业犯罪治理实践中，藉由“企业合规不起诉”改革，合规管理体 系逐渐被建构为一项具备规范意义的治理策略，它有助于激励企业自我规制，科学 进行犯罪预防。在涉企业犯罪的诸多类型中，高危行业的安全生产问题始终受到国 家和社会公众的重点关注。近年来国家加大对安全生产问题的监管，但重大以上事 故仍然频发，造成人员伤亡、财产损失等严重后果，安全生产犯罪治理策略存在局 限性。反观现有研究，缺少安全生产合规方面的研究，所以宜引入合规预防安全生 产犯罪。研究这一新课题，需运用定性研究的方法，进入企业开展实地调查，发现、 评估企业在实施安全生产合规项目的过程中究竟哪些困境，以便在高危行业企业 中构建安全生产合规体系。 选取 X 集团为调查对象后，开始进行实地调查。调查发现，煤矿企业存在基 本可控与难以控制两类合规风险，这些都是安全生产合规应关注的重点。基本可控 风险包括“五大灾害”风险、人力资源风险以及监督举报风险，企业有能力通过加 强自我管理将这些风险有效控制。难以控制的合规风险包括瓦斯“被迫式”超限、 超能力超定员生产、超层越界开采和事故不报等问题。受制于企业自身以外的某些 原因，这些问题无法通过企业合规管理予以解决，使得企业安全生产合规的部分内 容无法真正落地实施。 企业建立安全生产合规管理体系时遇到的上述困境源自层层加码和消极作为 的粗放化治理方式，以及实践中唯结果论的错误追责模式。通过对客观障碍的成因 分析，发现企业构建行之有效的合规体系是有前提的，组织架构、合规成本都是合 规改革应当考虑的内容。当前的经济形势要求企业既要增加煤矿产量，又要以预防 安全事故的发生为前提，因此平衡生产与风险就需要引入合规从宽制度。此外，安 全生产合规的落地少不了政府监管部门的参与，因此政府应合理设置并执行相关 的监管规定，树立为企业服务的意识。在监管标准合理制定并执行的前提下，企业 设定“以风险为导向”的安全生产合规体系才具有“期待可能性”。以此为前提设 定的合规标准才能够为企业及员工认可，并得到遵守，进而在企业当中形成合规文 化，避免合规工作落入“纸面合规”的陷阱之中。

In the present corporate crime governance practice, through the reform of corporate compliance non-prosecution, the compliance management system is gradually constructed as a normative governance strategy, which is conducive to encouraging enterprises to regulate themselves and preventing crime scientifically. Among the many types of enterprise crimes, the safety of production in high-risk industries has always attracted the attention of the state and the public. In recent years, the government has strengthened the supervision of production safety issues, but major and above accidents are still frequent, resulting in casualties, property losses and other serious consequences, and the management strategies of production safety crimes have limitations. On the contrary, there is a lack of research on production safety compliance, so it is advisable to introduce compliance to prevent production safety crimes. To study this new subject, qualitative research methods should be used to carry out field investigations into enterprises to find and assess what difficulties enterprises have in the process of implementing safety production compliance projects, so as to build a safety production compliance system in enterprises in high-risk industries. After selecting X Group as the object of investigation, field investigation began. The investigation found that there are two types of compliance risks in coal mining enterprises: basically controllable and difficult to control, which are the focus of safety production compliance. The basic controllable risks include the risk of the "five major disasters", the risk of human resources and the risk of supervision and reporting. Enterprises have the ability to effectively control these risks by strengthening self-management. Compliance risks that are difficult to control include gas "forced" over-limit, over-capacity overcapacity production, over-zone cross-border mining and non-reporting of accidents. Subject to some reasons outside the enterprise itself, these problems can not be solved by enterprise compliance management, so that part of the content of enterprise safety production compliance can not be truly implemented. The above difficulties encountered by enterprises when establishing safety production compliance management system are derived from the extensive governance mode of layer upon layer and negative actions, as well as the results-oriented error accountability mode in practice. Through the analysis of the causes of objective obstacles, it is found that there are prerequisites for enterprises to build an effective compliance system, and organizational structure and compliance cost are the contents that should be considered in compliance reform. The current economic situation requires enterprises not only to increase coal mine production, but also to prevent the occurrence of safety accidents as the premise, so balance production and risk needs to introduce compliance leniency system. In addition, the landing of safety production compliance is not without the participation of government regulatory departments, so the government should reasonably set up and implement relevant regulatory provisions, and establish a sense of service for enterprises. Under the premise of reasonable development and implementation of regulatory standards, enterprises can set up a "risk-oriented" safety production compliance system to have "expected possibilities". Only the compliance standards set on this premise can be recognized and complied with by enterprises and employees, thus forming a compliance culture in enterprises and avoiding compliance work falling into the trap of "paper compliance".