论企业合规课程教学中对“规”的分析与讲解

An Analysis and Explanation of “Regulations” in Corporate Compliance Legal Education Practice

At present, legal education in China has begun to focus on the teaching of corporate compliance. However, in specific practice, there is no unified scope to the teaching of “regulations.” The teaching content lacks a thorough analysis of the connotation and extension of “regulations.” Based on this issue, we start from the comparative perspective of compliance and law-abiding concepts and refer to relevant standards in domestic and international compliance management documents to explore the connotation and extension of “regulations.” Unlike the obligation to abide by the law, which originates from national laws and regulations, we propose that the adherence to “regulations” stems from “sources of compliance obligations.” We also list the scope of “regulations” that need to be focused on in the current corporate compliance system in China. Finally, based on the current trend of legal education, we create specific teaching suggestions for corporate compliance teaching practice.

目前国内法学教育开始关注企业合规课程的建设和教学工作，但是在具体实践中对”规”的表现形式没有形成统一的认知，教学内容中没有对“规”的内涵与外延进行有效的分析。基于这个问题，我们从合规与守法概念的比较视角出发，参考了国内外相关合规管理文件的相关标准，探讨了“规”的内涵与外延。与守法义务来源于国家法律法规不同，我们提出“规”的遵循来源于“合规义务渊源”的观点，并列举出当前我国企业合规体系中需要重点关注的“规”的范围，最后立足于当下法学教育基本趋势，对企业合规教学实践的提出了具体的教学建议。