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

摘要： 当前企业合规的刑事激励依赖检察建议、认罪认罚从宽等程序的补充，难免有意犹未尽、浅尝辄止的不彻底感。从刑法理论重新审视企业犯罪，企业自身责任论体现出与企业合规更强的契合性，应当肯定合规计划既能作为减刑依据，也能作为出罪事由，为企业合规出罪提供更加丰富的实体法支撑，最大限度地释放企业合规的刑事激励效能。

关键词: 企业合规, 企业犯罪, 特殊预防, 合规出罪