China: 企业如何开展合规培训

Last Updated: 23 April 2019
Article by Dan Cai
Most Read Contributor in China, July 2019

2018年11月2日,国资委印发 《中央企业合规管理指引(试行)》(以下简称《中央企业合规指引》),2018年12月29日,发改委、外交部、商务部、国资委等七部门联合制定并发布 《企业境外经营合规管理指引》(以下简称《境外合规指引》),二规定均明确了合规培训是企业合规管理的重要运行机制之一。合规理念的导入是合规文化培育的基础、企业合规管理建设和运行的前提,因此,如何开展合规培训成为了政府、企业,以及专业机构共同关注的话题。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《中央企业合规指引》、《境外合规指引》的相关规定,结合GB/T35770-2017《合规管理体系指南》中对合规培训的要求,对企业如何开展合规培训给出以下建议:

一、合规培训的目的

企业在制定合规培训制度前,首先需要了解合规培训的意义,培训的目的,《合规管理体系指南》指出"培训项目的目标是确保所有员工有能力以与组织合规文化和对合规的承诺一致的方式履行角色职责",对此,我们理解合规培训主要实现二个目的:

(一)员工理解企业的合规目标,自觉遵循企业的合规要求

通过培训,员工了解企业的合规理念、合规价值观、合规目标,才能按照企业的对外承诺,遵守企业制定的员工手册和合规规范。而"自觉"的更高境界是,员工手册或合规规范可能无法对所有的合规义务或风险给出具体的行为指引,这就需要员工根据企业的合规价值观、合规目标,发挥主观能动性,做出符合企业合规要求的判断。

(二)员工获得必需的技能和知识,具备履行合规职责的能力

合规管理人员需要具备一定的法律、经济学、管理学知识,具备一定的管理、宣教能力;重要岗位人员需要具备识别重大合规风险和采取有效防范措施的能力;海外人员需要加强对业务所在国关于劳工权利保护、环境保护、知识产权保护、反腐败、反贿赂、反垄断、贸易管制、财务税收等方面的法律法规和时事政策等信息的了解。

员工在充分理解企业合规目标,熟悉企业合规要求的基础上,发挥相应的工作能力,才能真正有效履行岗位职责。

二、合规培训的基本原则

我们认为,企业合规培训需要遵循以下几项基本原则:

(一)全面覆盖原则

合规培训的目的决定了全体员工都应接受合规培训,尤其是针对企业合规目标、合规要求、员工手册、合规规范的理解。《境外合规指引》中还明确规定"决策层和高级管理层应带头接受合规培训"。合规管理体系要求企业决策层和高管层负责合规事项的决策、执行、推动等,决策层或最高管理者需要对外发布合规承诺,因此,合规培训决策层和高管人员必须带头参与,同时,决策层和高管人员也需要通过合规技能和知识的培训,增强自身的合规管理能力,持续改进企业合规管理建设的能力。

(二)针对性原则

针对性原则包含二个方面:一方面,企业围绕自身的合规目标,设计符合企业合规要求和实际情况的培训制度和内容;另一方面,根据企业自身确定的重要领域、重点人员、重点环节,开展具有针对性的培训内容。

根据《中央企业合规指引》和《境外合规指引》,重点领域一般包括市场交易、安全环保、产品质量、劳动用工、财务税收、知识产权、商业伙伴等,境外经营中,对外贸易、境外投资、对外承包工程、境外日常经营等是重点领域;重点环节一般包括制度制定环节、经营决策环节、生产运营环节等;重点人员至少包括管理人员、重要风险岗位人员、海外人员等。

(三)常态化、制度化原则

合规管理是融入企业生产经营活动全过程的管理要求,合规培训是将企业合规意识导入的重要方式,是配合企业合规管理的一种运行机制,合规管理的全面覆盖意味着合规培训的常态化,而常态化的培训活动需要通过制度规定落实。我们建议在企业已有的岗位培训中融入合规培训内容,将合规知识与岗位职责、业务技能结合培训,注意合规培训与人和岗位都有关系,企业新进员工必须进行合规培训,部门新进员工即使是老员工岗位调整,也需要针对新的岗位要求开展合规培训。

(四)持续强化、更新原则

企业的合规风险会随着内部外环境的变化而变化,外部环境包括法律法规、政策要求、国际形势的变化等,内部环境包括培训对象的认知、企业经营计划调整等,因此,合规培训的内容需要进行动态调整,一方面是将国内外最新的法律法规、政策要求、行业规则等信息传达给相关员工,另一方面是应对新的合规风险的措施、技能等,也需要教授给相关员工。

三、合规培训的内容

根据合规实务工作的经验,我们理解企业合规培训的内容至少包含以下四个方面:

(一)企业合规理念的导入

合规意识在中国境内尚未被普遍认知、了解,要建立合规管理首先要培育合规的理念。《境外合规指引》出台时,发改委负责人明确表示,为推动企业加强境外经营合规管理,国家发展改革委将会同有关部门和单位,结合《合规指引》和典型案例,开展合规经营专题培训,帮助企业提高合规管理能力。政府通过培训向企业管理者宣传合规理念,企业的管理者也需要通过培训,将企业的合规理念传导给全体员工,核心是向全体员工传达企业的合规价值观、合规规则、合规要求。企业合规理念的导入,确保在合规管理中上下统一思想。

(二)企业合规管理架构的介绍、合规文件的解读

企业合规管理体系建设,需要建立专门的合规管理部门、制定配套的运行机制、合规规范等文件,全体员工及合规管理人员都需要熟悉,以便于贯彻执行。企业合规承诺、员工手册、合规规范等文件,全体员工都应当熟悉掌握;合规管理部门的具体职责、合规运行机制等管理信息,决策层、高管人员以及合规管理部门人员应当充分了解。

(三)合规管理基本知识的教授

合规管理的基本知识包括法律、经济、管理、财务、时政等,尤其作为合规管理部门的人员或企业高管人员,应当具备这些基本知识,在经营决策时,将合规风险纳入到考量因素中,做出符合企业合规要求的判断。

(四)合规管理技能的掌握

如前文所述,合规管理工作还需要一定的岗位技能,比如法律部门人员,应当具备对新法律法规是否影响企业重大合规义务有识别能力,合规监察部门人员,应当有内部调查、问责、搜集信息的技能;审计部门人员应当有配合合规管理部门审查财务问题的专业能力;部门管理者对下属有业务合规宣教、违规行为管理或问责的能力。针对不同岗位需要掌握的合规履职技能,企业应当提供针对性的培训课程,并作为岗位技能进行考核。

四、合规培训的效果评估

企业已开展的合规培训是否能够实现合规培训的目的,需要对培训工作进行效果评估。效果评估的方式我们理解为三个层面:

第一层面是纳入个人绩效考核中

企业通过信息化建设,可以记录下个人年度参与合规培训的时间、课程、成绩等培训信息要素,对合规培训情况进行综合评分,作为绩效考核的重要指标之一,与评优评先、职务任免、职务晋升以及薪酬待遇等挂钩。在管理人员职务晋升时,还可以将其下属参与合规培训结果是否达标,作为指标之一。

第二层面是纳入部门考核中

存在部门业绩考核的企业,可以将整个部门人员参加合规培训的结果作为部门绩效考核重要指标之一,与整个部门的评优评先、年度奖金、薪酬待遇等挂钩。

第三层面是纳入企业合规管理体系评价中

合规管理部门需要对企业合规管理工作进行年度评估和汇报,应当将年度合规培训情况作为报告的重要内容之一,包括企业参与合规培训的人次、培训次数、培训主题、培训人员和方式、培训考核结果等。评估时,可以将合规培训与合规管理体系其他要素进行对比、分析,比如培训内容是否涵盖了企业年度重大义务和风险、违规事项是否在合规培训内容中、违规人员是否接受过相关合规培训等,从合规管理体系的角度,做出企业合规培训工作的整体效果评估。

五、合规培训的实施者

根据成立专门合规管理机构的职责分配,合规培训工作一般由合规管理部门负责,即合规管理办公室负责。由于合规培训内容涉及多个领域,具体的培训活动需要多个部门配合开展,主要涉及的具体部门一般包括企业法务部门、人事部门、业务部门。在国有企业中,财务审计是重要的合规内容之一,财务部门、审计部门也可能会参与合规培训的具体工作。另外,合规培训是以法律为基础的意识、专业知识和技能培训,律师可以成为企业合规培训的重要服务提供者,协助企业开展合规培训。根据《境外合规指引》的规定,也鼓励企业在合规管理中,寻找律师、专业机构的帮助。

六、合规培训的记录应当留存

《中央企业合规指引》规定"通过信息化手段优化管理流程,记录和保存相关信息"。《境外合规指引》规定"合规培训应做好记录留存"。我们的理解是,合规培训记录是企业开展合规管理、履行合规培训义务的重要证明,在企业人员涉嫌违规时,记录可以用于证明企业已向行为人开展了合规管理培训,抗辩境外的司法机关、监管机构对企业提出的"违规"指控,如合规培训记录证明有效,企业只需承担较轻的处罚,有关高管人员被证明已履行合规管理义务的,则可以达到免除处罚的效果。

国内目前尚未对合规管理进行强制性规定,但企业对员工实施了合规培训的证明,从中国法律的证据角度看,也可以起到证明违规行为系行为人个人所为,不是职务行为的效果,从而减轻、免除企业被追究法律责任的风险。在此,提示企业和高管人员务必重视企业合规管理档案工作,建议采用信息化系统留存包括合规培训记录在内的所有合规管理活动资料,这也是企业合规管理体系的重要保障措施之一。

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,德恒南京已与长期从事EHS合规业务的"绿咨力"品牌达成合作,双方将在企业合规管理领域进行深入研究,优化企业合规管理服务流程,强化合规风险评估和风控服务,形成以咨询、培训、评估、建议、解决方案的新型项目服务模式,以实际改善企业合规现状作为服务准则,解决企业合规风险防范意识差、风险管理行为不足以及缺乏系统化机制建设的痛点和难点。

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