法人犯罪量刑與法令遵循－美國組織體量刑指導準則之思維

Sentencing on Corporate Crime and Corporate Compliance-Implications of Organizational Sentencing Guidelines

溫祖德(Tzu-Te Wen)

《刑事政策與犯罪防治研究專刊》 24期 (2020/04) Pp. 115-154

https://doi.org/10.6460/CPCP.202004_(24).03

摘要

法令遵循不僅僅在本世紀之公司治理扮演重要的角色，在預防法人及內部人犯罪及舞弊部分，更顯重要，本文自美國管制法人犯罪架構及趨勢可知，美國法制下聯邦政府對於法人犯罪之管制及處罰，冀望透過法令遵循，建立「好公司市民」之「企業倫理文化」。美國法制承認法人犯罪之犯罪能力，一旦法人內部人發生不法行為時，法人亦應負刑事責任，而組織體量刑指導準則更強調法人形塑自我管理及自我報告機制之法遵計畫，理論上言之，當法人內部不法或犯罪行為發生時，法遵計畫足以有效的偵測犯罪，並由法人內部建置之法遵單位主動向法人內部高階管理階層及聯邦執法機關揭露犯罪行為、自我調查報告，進行內部改革，作為量刑之參考。美國法制法人犯罪之組織體量刑指導準則之制定，最重要的是採取胡蘿蔔獎勵與棒子懲罰模式之立法，藉由創造誘因促使法人能進行自我管理、形成遵法的企業倫理文化及由上而下之遵法結構及倫理，並藉由刑事責任之量刑輕重，回應法人之法令遵循之設計及踐行，使法人企業進行內部結構性改革，改進內控制度與犯罪預防之目的緊密連結，藉以達成經濟刑罰之特別預防目的，促使法人足以預防未來發生內部犯罪之機會，及早偵測內部人不法行為，揪出不法。

關鍵字

聯邦組織體量刑指導準則 ； 內控制度 ； 法令遵循 ； 企業倫理 ； 企業文化

並列摘要

Corporate crimes and the financial crises that they brought stormed the United States shortly after the arrival of this millennium; owing mainly to the systemic malfunction of corporate governance and internal control mechanisms. Another layer is increasingly being added to the strengthening of corporate compliance and internal controls, and that is the incorporation of these corporate mechanisms into the criminal regulations regarding corporate crimes. This article illustrates the organizational sentencing guidelines on corporate crimes in the United States, especially by means of incorporating with the condition of installation of internal controls and effective compliance program in corporations involved in criminal activities. These new means and compliances may have far-reaching implications here in Taiwan regarding corporate crimes and financial markets. This article laid out the trends and the thoughts which are embedded within the organizational sentencing guidelines.

並列關鍵字

Organizational Sentencing Guidelines ； Internal Control ； Corporate Compliance ； Good Corporate Citizens ； Corporate Culture

參考文獻

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Hamdami, Assaf & Klement, Alon, Corporate Crime and Deterrence, 61 STAN. L. REV. 271 (2008).

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