随着全球经济一体化及市场法制环境的不断完善，企业合规已成为国际社会处理企业犯罪的首选方法。美国率先在此领域建立了制度框架，其他国家亦纷纷跟进。公认的观点认为，通过建立企业合规制度来预防企业再次犯罪，已被认为是对企业更为有利的策略。我国虽然在企业合规方面取得了一定进展，但大多数研究与实践依然集中于大型企业，对小微企业的刑事合规研究相对不足。鉴于我国小微企业数量众多，这显然是一个值得关注的研究空白区。小微企业在我国经济中占据重要地位，其面临的经济环境变化和风险挑战日益加剧。然而，小微企业在合规制度建设上的关注度远不如大型企业，缺乏系统的研究支撑和实践案例。尤其是在合规不起诉制度上，国内外的研究和实践尚显不足，需要深入探讨和改进。因此，本文旨在通过深入分析小微企业合规不起诉制度的现状、问题及其改进策略，为中国小微企业合规提供理论依据和实践指导。论文共分四部分。第一部分：小微企业合规不起诉制度的理论基础。本部分梳理了现有合规理论，详细界定了小微企业的特征，并探讨了小微企业合规不起诉案件的独特性，分析了企业合规不起诉与其他相关制度的联系，进而论证了建立合规制度的迫切性和必要性。第二部分：小微企业合规现状及存在的问题。通过文献研究法揭示了小微企业在合规方面存在的主要困境，如理论支撑不足、监督机制缺陷、适用模式的不明确以及内部合规意识的薄弱等。第三部分：域外企业合规的实践和经验。文章通过比较法研究，考察国外企业合规研究成果和司法实践，从中提取出适合我国小微企业合规不起诉制度的经验，为中国小微企业合规不起诉制度的建立提供了可行性建议及启示。第四部分：针对我国小微企业存在的问题，提出相应的解决措施。本文提出了一系列针对性的解决措施和政策建议，包括明确小微企业合规不诉的主体、适用审查分流的合规模式、探索小微企业简式合规、健全小微企业合规附条件不起诉的监管考察机制、加强小微企业合规能力。本文的研究填补了国内外在小微企业合规不起诉制度方面的研究空白，对于理解和推动小微企业合规具有重要的理论和实践意义。小微企业建立起合规有必要性和可行性，目前我国小微企业合规存在内部外部双重缺陷和障碍，分析困境的成因才能探索出我国的小微企业的合规模式，最终推动小微企业合规体系的建立和完善，本研究有助于降低整个社会的经济风险，促进法治环境的改善，同时也为中国特色的小微企业合规研究贡献了新的视角和研究分析。

With the continuous improvement of global economic integration and the legal market environment, corporate compliance has become the preferred method for the international community to address corporate crime. The United States was the first to establish a framework for corporate compliance, followed by other countries. It is widely recognized that establishing corporate compliance systems to prevent recidivism is a more favorable strategy for enterprises. Although China has made some progress in corporate compliance, most research and practices are concentrated on large enterprises, with relatively insufficient studies on the criminal compliance of small and micro enterprises. Given the significant number of small and micro enterprises in China, this is evidently a research gap that warrants attention. Small and micro enterprises hold an important position in China's economy, facing increasing changes and risks in their economic environment. However, the attention and support for compliance system construction in small and micro enterprises are far less than those for large enterprises, lacking systematic research support and practical cases. Especially in the context of the compliance non-prosecution system, both domestic and international research and practice are still insufficient and require in-depth exploration and improvement. Therefore, this paper aims to analyze the current situation, problems, and improvement strategies of the compliance non-prosecution system for small and micro enterprises, providing theoretical basis and practical guidance for compliance in small and micro enterprises in China. The paper is divided into four parts: The first part discusses the theoretical foundation of the compliance non-prosecution system for small and micro enterprises, clearly defining the characteristics of small and micro enterprises, and exploring the uniqueness of their compliance non-prosecution cases. It also analyzes the connection between corporate compliance non-prosecution and other related systems, arguing for the urgency and necessity of establishing a compliance system. The second part reveals the main difficulties in compliance faced by small and micro enterprises through literature research, including insufficient theoretical support, deficiencies in the supervision mechanism, unclear application models, and weak internal compliance awareness. The third part examines foreign practices and experiences in corporate compliance through comparative law research, extracting experiences suitable for China's small and micro enterprises, providing feasible suggestions and insights for establishing a compliance non-prosecution system for small and micro enterprises in China. The fourth part proposes corresponding solutions to the problems faced by small and micro enterprises in China, including clarifying the subjects of compliance non-prosecution, applying the review and diversion compliance model, exploring simplified compliance methods, improving the regulatory inspection mechanism, and strengthening compliance capabilities. This study fills the research gap in the compliance non-prosecution system for small and micro enterprises domestically and internationally, having significant theoretical and practical implications for understanding and promoting compliance in small and micro enterprises. Establishing a compliance system for small and micro enterprises is necessary and feasible. By analyzing the causes of the difficulties, this study explores a compliance model for small and micro enterprises in China, ultimately promoting the establishment and improvement of the compliance system, helping to reduce economic risks, and improving the legal environment. This research also contributes new perspectives and analytical insights to the study of compliance in small and micro enterprises with Chinese characteristics.