Research On Third Party Monitoring And Evaluation Mechanism In Corporate Compliance

The third-party supervision and assessment mechanism in corporate compliance is a solid backing and basic guarantee for the smooth promotion of corporate compliance reform,and an effective support for optimizing the business environment and stimulating the creative vitality of private enterprises.Since June 2021,when the Supreme People’s Procuratorate carried out the pilot reform of the third-party supervision and assessment mechanism in corporate compliance,after two years,the third-party supervision and assessment mechanism in corporate compliance has had a basic institutional model.However,it is found through practice that the third-party supervision and assessment mechanism in corporate compliance not only has the problem of imperfect institutional provisions,but also many obstacles in actual operation,and no post-case supervision and assessment mechanism has been established,which has a negative impact on the production and operation activities of enterprises as well as the stable development of the market economy.Therefore,it is both theoretically and practically significant to study and discuss the system with the third-party supervision and evaluation mechanism in corporate compliance as the research theme.Theoretically,we conduct a comprehensive study on the third-party supervision and evaluation mechanism in corporate compliance,improve the relevant system,and provide theoretical guidance for practice.At the same time,through the analysis of the actual operation of the third-party supervision and evaluation mechanism in corporate compliance,the problems that hinder the operation of the mechanism are identified and solutions are proposed,so that the third-party supervision and evaluation mechanism in corporate compliance can play a full and positive role and ensure the smooth implementation of the corporate compliance non-prosecution system.The article is divided into four parts.The first part is an overview of the third-party supervision and evaluation mechanism in corporate compliance,which discusses the concept,characteristics,principles and values of the third-party supervision and evaluation mechanism in corporate compliance.The third-party supervision and assessment mechanism in corporate compliance is a third-party supervision and assessment organization selected and composed by the management committee of the third-party supervision and assessment mechanism to investigate,evaluate,supervise and inspect the compliance commitments of the enterprises involved in the cases when the people’s procuratorates handle the cases of enterprise-related crimes that meet the conditions for the application of the pilot enterprise criminal compliance reform,with the characteristics of independence,professionalism and efficiency.The operation of the third-party supervision and assessment mechanism in corporate compliance adheres to the principles of combining internal assessment with external assessment,professionalism with common sense and continuous supervision with dynamic assessment,which is a guarantee for the effectiveness of corporate compliance,conducive to the enhancement of corporate responsibility awareness and an inevitable requirement for the improvement of corporate compliance management.The second part elaborates the current situation of third-party supervision and assessment mechanism in corporate compliance.From the theoretical level,the Supreme Prosecutor,together with nine departments,has issued four normative documents,which stipulate the conditions for the application of the third-party supervision and evaluation mechanism in corporate compliance,the composition and duties of the management committee of the third-party supervision and evaluation mechanism,the activation and operation of the third-party supervision and evaluation mechanism,the duties of the third-party supervision and evaluation organization and the duties of the People’s Procuratorate.From a practical perspective,the pilot authorities have actively explored third-party supervision and evaluation mechanisms that are in line with the actual situation in each region,and have formed third-party supervision and evaluation mechanisms with local characteristics,such as the "one case,one discussion" model,the third-party supervision and evaluation mechanism focusing on small and medium-sized enterprises,and the Beijing-Tianjin-Hebei off-site collaboration mechanism.The third part describes the problems of the third-party supervision and evaluation mechanism in corporate compliance.First,the application conditions of the third-party supervision and assessment mechanism are imperfect,lacking the requirements of antecedent and necessity conditions,and there is no unified provision of the time node for the third-party supervision and assessment mechanism to intervene in compliance cases,and the start-up time is unclear;second,the operation of the third-party supervision and assessment mechanism lacks unified provisions,the actual application of the inspection period is flexible,and the assessment standards of the third-party supervision and assessment mechanism are unreasonable;third,the third-party supervision The guarantee of the assessment mechanism is insufficient,the role of the procuratorial authorities in the third-party supervision and assessment mechanism is not clear,and no effective recourse system and post-case supervision mechanism has been established;finally,the subject of bearing the costs of the third-party supervision and assessment mechanism and the mode of payment are controversial,and there is no clear system to stipulate the subject of bearing the costs and the mode of payment.The fourth part puts forward suggestions for improving the third-party supervision and evaluation mechanism in corporate compliance.First,refine the provisions of the conditions for the application of the third-party supervision and evaluation mechanism,increase the provisions of pre-requisite and necessity conditions,and establish a third-party supervision and evaluation mechanism that participates in the entire compliance case;second,standardize the operational provisions of the third-party supervision and evaluation mechanism,clarify the inspection period and content of the third-party supervision and evaluation mechanism,and improve the evaluation criteria of the third-party supervision and evaluation mechanism;third,clarify the leading role of the procuratorial authorities and Construct a system of accountability for third-party organizations,and crack down on irregularities and failures of members of third-party organizations.Establish a perfect post-case supervision mechanism,clarify the main body of supervision,build a supervision and reporting incentive mechanism,and help the formation of corporate compliance culture;finally,clarify the enterprise as the main body to bear the cost of the third-party supervision and evaluation mechanism,innovate the way to pay the cost,and solve the problem of the enterprise’s inability to bear the compliance cost.