关键词: 企业合规, 企业犯罪, 特殊预防, 合规出罪

Abstract: At present， the criminal incentive of enterprise compliance depends on the procedural supplements such as procuratorial suggestions and leniency in pleading guilt and punishment， which inevitably brings an incomplete sense of incompleteness. From the perspective of criminal law theory， the theory of corporate responsibility and corporate compliance reflect a stronger consistency. The compliance plan can be used as both the basis for commutation and the cause of crime. The criminal responsibility of the compliance subject is further clarified， providing effective substantive law supply for the crime of enterprise compliance， and releasing the criminal incentive efficiency of enterprise compliance to the greatest extent.

Key words: enterprise compliance, corporate crime, special precautions, crime of compliance