近年来随着我国最高人民检察院对涉案企业合规改革试点工作的推进，涉案企业合规改革已经在全国全面展开，办理的案件数量也越来越多。在办理涉案企业合规改革案件中出现了系列亟待解决的法律问题，包括缺乏实践方面的法律依据，也有适用现有法律所产生的理论问题，涉案企业合规改革想要往纵深推进，需要解决好立法问题。本文对最高检发布的四批涉案企业合规改革典型案例进行分析对比，发现问题，以提出立法完善建议。

本文主要由四个部分组成：

第一部分阐述涉案企业合规改革发展现状和存在的问题。我国从域外引进合规概念以来，在国内也形成了一套合规刑事化模式，目前涉案企业合规改革已经在全国展开四轮改革试点，试点检察院覆盖率提高，检察院对涉案企业形成了“相对不起诉”和“附条件不起诉”两种模式；企业合规案件在现有的法律和机制下，在实体法方面存在企业与自然人责任模糊、理论上系列刑法教义学的困境，在程序上存在适用对象不清、罪名宽泛以及罪刑轻重跨度过大的问题而没有明确法律依据。

第二部分分析域外国家企业合规立法的经验并得出对我国的启示。本节选取了英美两国的企业合规立法探索英美法系的特点，选取德国和法国的企业合规立法探索大陆法系的特点，对其企业合规立法进行分析并评价，从而吸取适合我国立法的经验。

第三部分说明我国企业合规立法的正当性基础。企业合规立法具有必要性，加强我国企业犯罪预防机制以及提升我国企业犯罪的治理效能都需要立法，并且我国刑法立法有国家政策的大力支持，有前期最高检开展的四轮涉案企业合规改革的实践基础，具有可行性。

第四部分提出涉案企业合规改革立法完善的建议。在刑法中明确涉案企业适用企业合规的标准，对单位犯罪的定义进行重构，确立企业合规案件宽缓量刑的法律规定，同时增加从业禁止和缓刑等制裁方式的完善。在刑事诉讼法中明确在程序上适用企业合规的标准，确定该程序的适用条件和对象、在程序中的贯通以及启动和合规考察期限。

In recent years, with the advancement of my country's Supreme People's Procuratorate's pilot work on the compliance reform of the enterprise involved in the case, the corporate compliance reform involved in the case has been fully launched across the country, and the number of cases handled in the country is increasing. In the case of the case of compliance reform involved in the case, a series of legal issues that need to be resolved, including the lack of practical legal basis, and the theoretical problems that are applicable to existing laws. Good legislative issues. This article analyzes and compares the four batches of enterprises involved in the case issued by the Supreme Procuratorate.

This article consists of four parts:

The first part explains the status and existing problems and existing problems in the compliance reform and development of the enterprise involved. Since the introduction of compliance concepts from outside the territory, a set of compliance criminal model has also been formed in my country. At present, the compliance reform of enterprises involved in the case has launched a pilot of four rounds of reforms across the country. The two models: relatively non -prosecution "and" attached conditions will not be prosecuted "; under the existing legal and mechanism of corporate compliance, there are the dilemma of the corporate and natural person responsibility and theoretically in terms of physical law. There are problems with unclear applicable objects, broad charges, and criminal punishment. There is no clear legal basis.

The second part of the analysis of the experience of compliance legislation outside the domain enterprise is also obtained from the inspiration of our country. This section selects the characteristics of corporate compliance and legislation of Britain and the United States to explore the characteristics of the British and American law systems, select German and French corporate compliance legislation to explore the characteristics of the mainland law, and analyze and evaluate its corporate compliance legislation, so as to absorb suitable for my country. Legislative experience.

The third part illustrates the legitimate foundation of compliance legislation in my country.Enterprise compliance legislation is necessary. It requires legislation to strengthen my country's criminal prevention mechanism and improve the governance efficiency of criminal crimes in my country, and my country's criminal law legislation has strong support from national policies. The practical foundation is feasible.

The fourth part puts forward suggestions for the comprehensive and improvement of corporate compliance reforms involved in the case. In the criminal law, it is clear that enterprises involved in the case apply for corporate compliance, restructuring the definition of unit crimes, establishing the laws and regulations of the width and sentence of corporate compliance cases, and at the same time increase the improvement of sanctions such as prohibitions and probation. In the Criminal Procedure Law, it is clearly applicable to the standards of corporate compliance in the procedure, and determine the applicable conditions and objects of the program, the penetration of the procedure, and the period of launching and compliance inspection.