环境犯罪合规不起诉制度系环境合规概念的衍生形态，以双向行刑衔接机制为依托通过合规考察机制、合规有效性审查机制以及合规监督机制，对环境犯罪企业实施合规激励裁量。正向衔接中，检察机关协同生态环境部门以前置环境行政法定性以及后续环境刑法定量相衔接为认定模式；反向衔接中，检察机关通过制发检察意见向行政延伸，对不起诉企业进行行政处罚必要性审查与行政处罚合法性和合理性监督。环境犯罪的双重违法性和责任性要求环境犯罪合规不起诉制度的构建须以法秩序统一性为原则和行刑一体化为思维。在环境行刑衔接机制的法理逻辑中，正向衔接以责任主义视角展开，体现环境犯罪认定与责任追究的行刑双重属性；反向衔接由检察监督权规制环境行政执法，以柔性制发检察意见或提出建议、刚性提起环境公益诉讼等方式监管环境行政治理；受民生刑法理论影响，环境刑法立法扩张保护环境民生权益，合规整改充实环境制裁方式，环境司法限缩调控刑法边界，相称性原则调整合规整改负担；环境哲学的代内代际视野要求环境刑法回归环境违法犯罪责任认定的本质特征，善用环境合规行刑衔接机制联结环境刑罚威慑、非刑罚制裁、环境公益诉讼制约等方式共同完成“历时性”的生态环境保护治理。 目前，环境合规行刑衔接机制的法治困境具体为环境犯罪法律规制体系在保护法益和主观罪过方面缺乏行刑一体化思维；环境合规行刑激励机制欠缺体系性，环境行政处罚严厉性强化导致刑事合规激励或有虚化风险；行刑反向衔接机制制度化建设不足，企业环境合规整改标准与成果亟待行刑互通互认；环境合规行刑责任衔接规范不充分，新《生态环境行政处罚法（修订意见）》树立环境行政合规激励规范，但环境刑法未明确合规不起诉制度合法化基础，易引发环境合规行刑责任衔接断层。 为完善环境合规行刑衔接机制，责任衔接层面，应协调环境违法与环境犯罪的责任的位阶对接；激励衔接层面，环境立法应秉持系统性合规激励主义；制度衔接层面，构建行刑联动治理的环境合规法律框架，推进环境公益诉讼与环境合规不起诉同步办理；规范衔接层面，充实环境合规不起诉制度行刑规范，增强环境刑法实体依据，并提高行刑衔接规范的效力层级。

The environmental crime compliance non prosecution system is a derivative form of the concept of environmental compliance, relying on a two-way execution linkage mechanism to implement compliance incentive and discretion for environmental crime enterprises through compliance inspection mechanisms, compliance effectiveness review mechanisms, and compliance supervision mechanisms. In the positive connection, the procuratorial organs collaborate with the ecological and environmental departments to establish a recognition model that combines the legality of the pre environmental administrative law with the quantitative connection of the subsequent environmental criminal law; In the reverse connection, the procuratorial organs extend to the administration through the issuance of procuratorial opinions, and the non litigation enterprises conduct necessary review of administrative penalties and supervision of the legality and rationality of administrative penalties. The dual illegality and responsibility of environmental crimes require that the compliance non prosecution system for environmental crimes should be based on the principle of unity of legal order and the integration of
execution.
In the legal logic of the connection mechanism of environmental execution, the positive connection is carried out from a responsible perspective, reflecting the dual attributes of environmental crime determination and accountability in execution; Reverse connection is regulated by the power of procuratorial supervision over environmental administrative law enforcement, and environmental administrative governance is regulated through flexible issuance of procuratorial opinions or suggestions, and rigid filing of environmental public interest litigation; Influenced by the theory of people's livelihood criminal law, environmental criminal law legislation expands to protect the rights and interests of the environment and people's livelihood, enriches environmental sanctions through compliance rectification, limits and regulates the boundaries of criminal law through environmental justice, and adjusts the burden of compliance rectification based on the principle of proportionality; The intergenerational perspective of environmental philosophy requires the return of environmental criminal law to the essential characteristics of determining responsibility for environmental violations and crimes, and the effective use of environmental compliance and execution linkage mechanisms to connect environmental penalty deterrence, non penalty sanctions, and environmental public interest litigation constraints to jointly complete the "diachronic" ecological environment protection and governance.
At present, the legal dilemma of the linkage mechanism between environmental compliance and execution is specifically the lack of integrated execution thinking in the legal regulation system of environmental crimes in protecting legal interests and subjective offenses; The incentive mechanism for environmental compliance execution lacks systematicity, and the severity of environmental administrative penalties has increased, leading to the risk of criminal compliance incentives being falsified; The institutionalized construction of the reverse linkage mechanism for execution is insufficient, and the standards and achievements of corporate environmental compliance rectification urgently need to be communicated and recognized for execution; The standardization of the connection between environmental compliance and execution responsibilities is insufficient. The new "Ecological Environment Administrative Penalty Law (Revised Opinions)"establishes environmental administrative compliance incentive standards, but the environmental criminal law does not clarify the legal basis for the compliance non-prosecution system, which can easily lead to a fault in the connection between environmental compliance and execution responsibilities.
In order to improve the mechanism for connecting environmental compliance and execution, at the level of responsibility connection, it is necessary to coordinate the alignment of responsibilities between environmental violations and environmental crimes; At the level of incentive linkage, environmental legislation should adhere to systematic compliance incentive principles; At the level of institutional connection, build an environmental compliance legal framework for joint governance of execution, and promote the synchronous handling of environmental public interest litigation and environmental compliance non prosecution; Standardize the connection level, enrich the execution standards of the environmental compliance non prosecution system, enhance the substantive basis of environmental criminal law, and improve the effectiveness level of the execution connection standards.