China: 企业境外经营合规管理指引》核心解读

Last Updated: 26 March 2019
Article by DeHeng Law Offices
Most Read Contributor in China, July 2019

2018年8月27日,习近平总书记在推进"一带一路"建设工作5周年座谈会上强调,企业应规范投资经营行为,合法合规经营,注意保护环境,履行社会责任,成为共建"一带一路"的形象大使。早在2017年5月,习近平总书记就中国企业合规经营问题,在中央全面深化改革领导小组会议上,明确指出加强企业海外经营行为合规制度建设的必要性。2018年7月5日,国家发展改革委发布《企业海外经营合规管理指引(征求意见稿)》(以下简称《征求意见稿》),2018年12月26日,正式发布《企业境外经营合规管理指引》(以下简称《合规指引》),为中国企业更好的开展境外经营业务、建立合规管理体系和制度,提供了官方的指导意见。德恒南京办公室涉外与企业合规事务部长期从事企业合规法律服务和研究工作,现根据国家发展改革委有关负责人就《企业境外经营合规管理指引》答记者问,对比征求意见稿与正式规定之间的变化,结合企业合规实务经验,对《合规指引》的重大变化和关键环节进行解读。

一、"海外"与"境外"的区别

2018年7月《征求意见稿》的名称为"企业海外经营合规管理指引",《合规指引》的名称改为"企业境外经营合规管理指引"。

解读:

"境外"以法域作为划分界限,与中国大陆适用不同的法律制度的地区都属于境外,包括港澳台地区;"海外"则是以国家主权、领土角度作为划分标准。我们理解,大陆企业对外经营行为可能涉及港澳台地区,因法律体系和制度的不同,客观上存在法律冲突和监管部门不同的问题,应根据港澳台的法律法规、监管要求、商业惯例、行业准则识别企业的合规义务,因此使用"境外"一词作为法律语言更为准确。

二、合规包括哪些"规则"

《征求意见稿》中的"规则"指所在国法律法规、国际条约、企业内部的规章制度和自律规则、道德规范和行为准则。《合规指引》第三条对合规的规则,在《征求意见稿》的基础上,增加了"监管规定","商业惯例","行业准则",同时将"企业内部的规章制度和自律规则",调整为"企业依法制定的章程和规章制度"。

解读:

GB/T35770-2017《合规管理体系指南》 和ISO19600:2014《Compliancemanagement systems --Guidelines》均指出,合规义务来源于合规要求和合规承诺,合规要求包括法律法规、监管机构发布的命令、条例或指南、法院判决或行政决定、条约、惯例等,因此,"监管规定"、"商业惯例"、"行业准则"应当纳入的合规规则;而依法制定的企业章程和规章制度,除合法外,也具有一定的自治性,符合合规承诺的特性,也应当纳入合规规则中。

三、关注合规管理的全面性

关于合规管理的原则,《合规指引》将《征求意见稿》中的"协调性原则"改成了"全面性原则",明确企业合规管理应覆盖所有境外业务领域、部门和员工,贯穿决策、执行、监督、反馈等各个环节,体现于决策机制、内部控制、业务流程等各个方面。 

解读:

合规管理的目的是控制企业的合规风险,而合规风险隐藏在企业的所有经营活动、企业每一成员的履职行为中。因此,合规管理的全面性,不仅体现在合规管理的架构设计、制度规范、运行机制方面,还要求决策层、管理层、执行层等全体成员都要有合规意识、履行合规职责。此外,全面识别合规要求是实现合规管理全面性的基础,也是发改委负责人在答记者问中提出的推动企业合规管理的下一步工作之一。只有全面识别出合规要求,才能识别、评估合规风险,从而确定企业需要重点控制、应对的重大合规领域,进而开展有效的合规管理工作。

四、对基本内容和关键环节的提示

根据国家发展改革委有关负责人就《企业境外经营合规管理指引》答记者问中,指出七点基本内容和关键环节,我们给出以下的提示:

1.全面识别合规要求

对应章节:总则第二条、第五条全面性原则;第二章合规管理要求。

重点提示:按照《合规指引》的适用范围,在对外贸易、境外投资、境外日常经营、对外承包工作四个方面作出了全面识别合规义务的要求,与《征求意见稿》相比,四个方面都突出强调了"全流程、全方位合规、全面掌握",根据境外合规风险的实际情况,对每一个方面都指出了重要的合规领域,如反垄断、反腐败、反贿赂、反洗钱、反恐怖融资等,且用词和关注点更加与国际接轨,如劳工权利保护、环境保护、数据和隐私保护等。

2.健全合规管理架构

对应章节:总则第四条、第五条适用性原则、独立性原则;第三章合规管理架构。

重点提示:与《征求意见稿》相比,《合规指引》通过细节的调整,更加强调合规管理机构的独立性,比如"合规负责人不应分管与合规管理相冲突的部门"、"合规管理部门与业务部门分工协作,与其他监督部门分工协作"等。严格按照公司治理结构的要求,以企业合规经营价值观为导向,设置决策层、管理层、执行层对应的合规职责。从适用性角度考虑,对有能力的企业建议设立合规管理机构,包括合规管理委员会、合规管理负责人、合规管理部门,并明确以上机构对应的合规职责;对不具备条件的企业,指引其在现有的部门职责中增加合规管理职责,明确合规负责人,并以此方式开展合规管理工作。

3.制定合规管理制度

对应章节:总则第五条适用性原则;第四章合规管理制度。

重点提示:与《征求意见稿》相比,《合规指引》对合规管理制度的语言表述更为精准化、系统化,建议企业需要根据自身的实际情况,制定具有可操作性的管理制度。合规管理制度包括三类,即合规行为准则、合规管理办法、合规操作流程。

合规行为准则是企业合规管理的纲领性文件。依据《合规指引》的规定,结合GB/T35770-2017《合规管理体系指南》要求和实务操作,该合规行为准则应当由多份文件组成,包括决策层、管理层的合规承诺,员工合规行为准则等。

合规管理办法也应当是一套文件,针对员工合规行为准则,对重点合规领域的履职行为作出明确的行为指引;实务中,可以将合规要求载入现有的内部规章制度中,也可以就重点合规领域制定单独的规范性文件;但需要注意的是,该项文件内容必须具体、明确、通俗易懂,并具有可操作性。

合规操作流程,是合规履职过程中或出现合规风险、违规事项时的汇报、沟通渠道,只有保证操作流程的畅通,才能实现持续改进的合规管理。

4.完善合规运行机制

对应章节:第五章合规管理运行机制

重点关注:《合规指引》中的运行机制包括合规培训、合规汇报、合规考核、合规咨询与审核、合规信息举报与调查、合规问责等六个方面。与《征求意见稿》相比,增加了合规问责机制,合规问责是检验合规履职的方法,是合规考核的延伸工作,此外,将合规审计规定调整至第七章合规评审与改进中。上述运行机制的有效实施,需要全员参与、各尽其职,合规管理机构的职责仅为促进、监督其运行。

合规培训是其他机制运行的前提和基础,在发改委负责人答记者问中也明确了合规培训的重要性。合规培训工作需全面且有针对性地展开,全面即所有成员均应参与,其中决策层、管理层应发挥带头作用;针对性即指应针对重点岗位、领域设置专题培训。根据GB/T35770的要求和实务经验,专题合规培训应按照决策层、管理层、执行层的不同管理职能区分,按照合规知识、合规技能等不同内容区分,企业或部门新进员工要应定期并持续地进行合规培训。

5.防范应对合规风险

对应章节:第六章合规风险识别、评估与处置

重点关注:与《征求意见稿》相比,《合规指引》增加了合规风险处置的规定,风险识别和评估的目的是对合规风险采取应对措施,因此该部分规定完善了合规风险的运作流程。合规风险识别、评估与处置和运行机制不同之处在于,首次合规风险的识别和评估发生在合规管理体系建立之前,即合规风险识别和评估是合规管理体系建立的核心基础,而体系建立后,由于法律法规、监管要求等合规要求的变化,合规风险识别、评估与处置则成为持续运行的机制,以保障企业合规管理工作方向的正确性。

6.持续改进合规管理体系

对应章节:第七章合规评审与改进

重点关注:《合规指引》中的合规评审与改进,包括合规审计、合规管理体系评价和持续改进三部分。与《征求意见稿》比较,合规审计从合规管理运行机制一章调整至本章节,更符合审计在合规管理中的作用。审计是检验合规管理和体系效果的方式之一,而不是合规管理体系运行的方式之一。合规管理工作需要投入一定的经济成本,不排除某些情况下可能与企业过度追求经济利益存在冲突,因此,《合规指引》中指明审计的目的是检验合规管理执行情况、合规管理体系是否适当和有效。关于合规管理体系评价,与《征求意见稿》相比,强调评价的系统性和全面性,同时增加操作性指引,建议合规管理部门联合有关部门共同开展,或委托外部专业机构开展。

7.重视合规文化建设

对应章节:第八章合规文化建设

重点关注:与《征求意见稿》相比,合规文化建设除了培育外,增加了文化推广的内容。在GB/T35770规定中,以及合规管理的实务工作中,商业合作伙伴的合规管理也是企业合规管理的重要内容。按照识别内外部合规管理要求,在美国等合规制度要求严格的国家,商业合作伙伴的商业行为在某些情形下即视为企业的行为,利益相关方的违规会让企业受到牵连。因此,通过合规文化的对外推广宣传,让利益相关方理解企业的合规理念,服从企业对利益方的合规管理,进而控制利益相关方对企业的合规风险,是十分必要的。

德恒作为以企业客户为目标客户的大型律师事务所,长期以来为众多境内外企业提供企业合规经营管理的法律服务,并致力于企业合规管理的法律研究,我们将会持续关注中国企业合规管理的法律动态,及时提供专业解读和实务分享。

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Related Video
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions