China: 田文昌:企业家刑事法律风险的分析与防控

Last Updated: 3 December 2019
Article by King & Capital Law Firm

  伴随中国改革开放四十年的风雨历程,中国的企业家尤其是民营企业家群体所经历的则是一部充满艰辛与风险的发展史。


  这些企业家们为中国市场经济的发展作出了功不可没的贡献,同时,其付出的代价也足以发人深思!最值得反省和警惕的,是企业家们多年来所面临的如梦魇般难以摆脱的刑事法律风险!


  四十年来中国企业家的处境分析


  由计划经济走向市场经济,中国的企业家尤其是民营企业家群体,为中国市场经济的建立和发展发挥了重要作用。然而,在计划经济与市场经济两种体制交叉并存的特定时期,他们作为一种新生事物中的代表性人物,却付出了改革探索过程中难以言状的沉重代价。


  (一)企业家群体前仆后继的悲壮历程


  回顾历史,一目了然,从起步最早、名声最响的牟其中先生开始,四十年走下来,改革开放前期一些有所作为的企业家们得以善终者寥寥无几。


  在改革开放的风雨大潮中,由于市场机制的不健全和法治环境的混乱,在两种体制、两种观念的无形博弈中,一些早期下海的经商者们或者是出于对事业的执着,或者是出于对利益的追逐,就像是在战场上赤膊上阵,嘴里高喊着刀枪不入的敢死队员一样冲锋陷阵、前仆后继,一拨人倒下,另一拨人还会冲上去。这种代价,有些是必要的,也是必然的。但是,也有些并不必要,更不是必然的,或者说是不应该付出的。无论从何种角度,这种代价都是太大了。


  (二)企业家犯罪与企业家落马不应混为一谈


  改革开放前期一些企业家不得善终的后果大致表现为两种情况:


  一种是因经营失败或在被环境挤下后落水;一种是触犯政策和法律而落马。


  落水者不涉及刑事风险,落马者轻则被罚款、吊照或受到行政处罚,重则就会被定罪而受到刑事处罚。而更为惨烈的,则是因被错误定罪的而遭受冤狱的哪些人,他们往往会遭受到人财两空甚至是家破人亡的悲惨下场。


  由于法律环境的不尽人意,也由于媒体宣传的信息不对称,长期以来人们有时候仅仅以企业家被定罪的数量来评价企业家群体的状况,这种评价对企业家的整体形象产生了更多的诟病。而事实上,可以说在被定罪的企业家中,并非全部都真正有罪,被冤狱者并非个别!所以,企业家中犯罪者一定落马,而落马者却不一定有罪,两者不能混为一谈。这种现象,也正是我们需要研究企业家刑事法律风险的理由所在。


  形成企业家悲剧的原因探析


  在改革过程中付出沉重代价的企业家悲剧,可以说是我国特定历史条件下的一种特殊现象,导致这种现象的社会原因主要体现为两个方面。一方面是市场环境不成熟、不规范,另一方面是法治环境不成熟、不规范。


  一方面,我国的市场经济是由计划经济脱胎而来,而且又一直与计划经济交叉并存,不仅市场规则的形成和固化要经历一个长期过程,而且市场观念的形成和固化还要存在一个破旧立新的转型问题。同时,两种经济体制交叉并存,更会产生政策多变和界限不清使经营者无所适从的问题。这种不成熟不稳定的市场状态则需要法律制度的有效控制与保护。


  另一方面,我国社会由人治走向法治的转变是与计划经济转向市场经济同步进行的。由于法律的滞后性,市场法治的建立和健全需要伴随市场环境的发展来实现,所以法治环境只能在市场环境逐步成熟的基础上不断调整和完善。可见,与市场环境相比较,法治环境则处于更加不成熟不稳定的状态。


  经济基础决定上层建筑,上层建筑保护经济基础。在法治发达国家,市场环境与法治环境都是经过长期的历史积淀而处于成熟和稳定状态、运行自如。而在我国现实条件下,不稳定、不成熟的市场环境和同样不稳定、不成熟的法治环境叠加在一起,形同于耸立在沙滩上的建筑,一旦坍塌,首先被砸到的就是企业家。这种坍塌既可以体现为失去对企业和企业家的合理控制和有利保护,也可以体现为对企业和企业家刑事责任的不当追究。这是一个不容回避的社会难题。在社会变革过程中,这种难题的存在具有一定的必然性,任何社会概莫能外。但是,并不意味着我们在这种难题面前完全无所作为。探究原因、寻求对策,正是为了在推进改革中减少风险,在减少风险中推进改革。


  经营活动中发生刑事风险的四种情况


  经营活动中企业家面临的刑事风险随处可见,概括起来可以归纳为四种情况。


  (一)为追逐非法利益而陷入犯罪


  为追逐非法利益而陷入犯罪,是人类社会的一种常态。企业家犯罪,当然也包含在这种常态之中,这也正是刑事法律之所以存在的必然性。


  问题在于,由于改革开放过程中的特定情况,现阶段我国的企业家犯罪现象表现得更加突出,已经成为伴随市场经济发展进程的特有现象。实践中,发生较多的犯罪类型主要表现在以下几个方面:


  1.逃税、虚开发票、走私、骗取贷款、骗取信用证、骗取汇票承兑以及相对应的各种诈骗类犯罪等


  此类犯罪属于侵犯公共利益的犯罪,与侵犯私权利的犯罪不同,由于既有趋利倾向的诱惑,又无社会公愤,所以,在实践中更容易发生。在市场环境混乱和法治不健全的情况下,此一类犯罪甚至成为一些企业实现原始积累的重要手段。如改革开放初期沿海地区走私泛滥就是典型的例子。


  2.重大责任事故罪、玩忽职守罪、滥用职权罪、签订合同失职被骗罪等企事业单位的职务犯罪


  此类犯罪的重要成因是法律意识和安全意识淡薄。行为人往往是在不经意之中陷入犯罪,甚至闯下大祸(如重大责任事故罪导致的严重后果)。


  3.普通诈骗和合同诈骗罪


  市场主体的诈骗犯罪在任何市场经济中都是一种客观存在,但是在市场经济运行良好和保障机制健全的情况下,这类犯罪只能是一种个别现象。而在我国改革开放过程中的特定情况下,此类犯罪则由于缺乏自我约束和有效控制而数量大增。


  发生此类犯罪的动力,一方面是为谋取利益而蓄意设计骗局;另一方面,是为转嫁风险而形成骗局,而这种骗局有些是蓄意设计的,也有些是被推定为故意的。诈骗类犯罪的泛滥,严重地扰乱了市场秩序。既存在被骗一方被追究刑责的风险,也存在受骗一方遭受损失的风险。


  4.贿赂犯罪


  贿赂犯罪,是当前严重污染市场环境的犯罪。由于是受到社会整体大环境的影响,此类犯罪有愈演愈烈之势。尤其是行贿犯罪更加防不胜防,已经成为企业尤其是民营企业面临的一道无解难题。有些情况下,是无良经商者罪有应得。而许多情况下,则是为求生存不得已而为之。近年以来,发生多起大型知名外资企业陷入行贿犯罪的案例,原因是这些企业入乡不得不随俗。对此类犯罪风险防控的根本措施是有赖于市场大环境的整体改善,但在现实条件下最好的建议是为安全而守住底线。


  (二)不知不觉中无意识陷入犯罪的风险


  由于我国法治建设的历史太短,公众的法律意识普遍淡薄,经常会有人不经意之中触犯刑律。这样的情况在经营活动中更加普遍。


  例如,多年以来,虚报注册资本,抽逃资金等犯罪比比皆是,几乎成为一种普遍现象,由于多数情况下此类问题不被关注,人们也就习以为常,但是一旦被追究就在劫难逃。


  又如走私犯罪,由于海关法关于走私罪的规定比较繁杂,税率变化又频繁,有时候一不小心就会陷入犯罪。


  再比如签订合同失职被骗罪,滥用职权罪,重大责任事故罪等一些在经营管理过程中经常发生的与职务有关的犯罪,往往都是由于行为人缺乏法律意识和责任意识而导致的。


  还有一些行为人由于没有明确的犯罪意图,又不懂法,直到案发都无法接受。如在挪用公款和挪用资金的犯罪中,常常会有人出于良好的动机,如帮助别人解决一时困难而铸成大错。也有些企业的管理者由于违反规定给职工多发放奖金而构成私分国有资产罪。


  更为普遍的是,近年来,在民营企业融资困难的现状下,有许多企业由于向社会集资而触犯了非法吸收公众存款的罪名。前些年,连赫赫有名的德隆集团也因此罪名而被追究。


  如前所述,在当前市场环境和法治环境不成熟、不稳定的特定时期,这种现象的发生有一定的必然性。以上列举的一些罪名只是此类问题中比较常见的一小部分。在此情况下必须树立起强烈的风险防控意识。在风险中寻求发展,不仅要有较多的勇气,还要有强烈的自保意识,这是现阶段中国的企业家不可忘记的原则。


  (三)因立法、司法的误区,而使无辜者被追诉的风险


  由于立法经验和司法环境等多方面的原因,一方面有一些犯罪构成条件的立法表述不够明确精准;另一方面由于司法的环境和司法水平的限制,形成错案的几率相对较高。


  这种状况对于有些类型的犯罪,会形成一种几乎防不胜防的危险状态。例如,关于贷款诈骗罪、信用诈骗罪、传销罪、虚开增值税发票罪......实践中有一些罪名的罪与非罪的界限确实难以把握。同罪不同判的情况时有发生,有些时候经过专家反复论证或者主管部门已经认可后才实施的行为,也可能被追诉甚至定罪。再加上多年来民事纠纷刑事化的倾向一直难以纠正,甚至在有些地方还有愈演愈烈之势。


  这种局面给企业家的经营活动带来了更大的风险。而这些因立法和司法的失误所导致的风险,形成了对企业家更大的安全隐患。


  (四)为商业利益之争而遭人构陷的风险


  由于我国市场经济历史太短,市场活动中尚未建立起具有共识性的规则意识,加之人们经历了由无产到有产的突变之后,有些人因对财产的贪欲过大而突破了道德底线,导致其在原始积累过程中为获取利益而不择手段。而其中最恶劣的,就是通过构陷手段,利用司法机关的公权力置对方于犯罪境地。


  更可怕的是,由于现阶段司法环境的诸多问题,这种构陷手段却常常可以得逞。多年来这样的案例经常可见,不仅见诸于一般的商业伙伴和竞争对手中间,而且也时常见诸于亲朋好友之间。为争夺财产利益夫妻反目,父子成仇,手足相残的案例屡见不鲜!


  这种状况应该说是资本原始积累阶段的一种特有现象,加之市场环境中现存的弊端就会变得更加惨烈!


  企业家刑事法律风险防控措施


  面对当前条件下企业家刑事法律风险过大的现状,一方面是防不胜防,一方面是不得不防。防不胜防,是没有万无一失的安全措施,不得不防,是只有通过防控才能把风险减少到最低限度。


  总结现实中的经验教训,可以提出以下4个方面可供参考的防控措施:


  (一)更新理念是前提也是根本


  首先,由于长期的人治思维惯性所导致的法治理念缺失,人们没有形成常态化的风险防控意识。


  其次,由于长期计划经济思维所导致的市场化观念淡漠,人们普遍缺乏以公平、公正为基础的规则意识。


  多年来,重道德而轻法律已经成为人们的思维惯性,先君子后小人的行为方式也受到普遍推崇。相应之下,AA制、借据、合同、遗嘱等诸多行为方式被视为无情无义、多此一举,等等。


  而事实上,排斥这些行为方式的后果恰恰是导致市场风险的重要原因。大量案例证明,许多遭遇刑事风险的企业家正是这种滞后观念的牺牲品。所以,摒弃人治思维和计划经济的滞后理念,建立起法治经济的思维模式,是企业家们防控刑事法律风险的前提条件和根本保障。


  (二)守住行为底线,力求防患于未然


  在市场环境和法制环境都比较好的法治发达国家,企业家们面临的刑事法律风险较小,防范意识却相对较强。而在我国却恰恰相反,刑事法律风险较大,防范意识却十分薄弱。这种巨大反差导致了风险加大的严重后果。因此,在现阶段我国的企业家,为了自我保护则需要具有格外强烈的风险防控意识。


  简言之,在企业经营活动中要严守行为的法律底线,排除各种侥幸心理。同时,尽可能做到防范在先,防患于未然。


  多年来无数案例表明,在中国的企业中绝大多数都是由于缺乏事先防范的意识而铸成无法挽回的大错,有些甚至于连亡羊补牢的意识都没有,一错再错地走向自毁之路。这些惨痛的教训可以起到刻骨铭心的警示作用。


  (三)力求自保而随时留存证据


  在刑事案件中证据是重中之重,因此留存证据也是自我保护的重中之重。


  实践中,因缺乏证据而蒙冤的案例时常可见。有些人不重视留证据,如重口头约定而不重书证;有些人不注意留存证据,而将已有的证据遗失或者被人窃取,毁灭或藏匿;有些人对证据不留备份,被办案机关抄走后不能自证清白;也有些人不懂得如何获取和保存证据。


  在我国当前疑罪从无的司法理念尚未深入人心的现状下,有罪推定、疑罪从有的司法现象还大量存在。因此,被告人自证无罪的作用还不容忽视。这种状况虽违背法理却不能忽视且不得不防。曾有一个案件因无罪证据被办案人员藏匿,导致被告人被判有罪,幸好二审时有人偷出了被藏匿的证据,被告人才获无罪。


  还有一个诈骗案件,担保方为逃避担保责任,在担保协议上加盖了未备案的备用公章,案发后为逃避担保责任坚称该公章系被告人伪造而否认担保合同。而由于担保协议上只有公章却没有法定代表人签字,置被告人于有口难辩的不利境地,以至于招致被告人被判处死刑的严重后果。幸好在二审时经过力辩才保住了性命。在当前科技条件下公章容易仿造而签字可鉴定真伪,所以在保留证据时签字比公章更可靠。


  可见,在守住底线不触犯刑律的同时,善于留存证据,则是保护自己不被错判、不被冤枉和不被构陷的重要措施。例如会议记录、签字笔录、工作流程、政府和公司的文件、合同文本及备忘录......对于这一系列可以证明自己清白无罪的证据都应当妥善保存并留有备份,至少要有一套备份,放置在安全地点。


  (四)重视律师作用,学会利用专业法律服务来防控风险


  企业家的刑事风险防控最切实的措施还是通过向律师寻求专业法律服务的方式来实现。


  在社会分工日益细化的今天,专业的事让专业的人来做,已成为全社会的共识理念,而法律专业服务在法治经济中则更具有不可替代的作用。


  有一个令人遗憾的现实是,目前中国律师业务仍然局限在以诉讼为主要内容的传统业态之中,大部分非诉讼的法律服务项目尚未得到有效开发,或者说有相当一大部分本应由律师承担的专业性的涉法事务仍然在由企业自行承担。而这种现象也正是企业家的刑事法律风险防控乏力的重要原因。


  诉讼所能解决的只是事后的补救,而事前的防控作用主要体现在经营运行过程中的法律服务。


  尤其是在中国目前法治环境不尽人意,入罪界限难以把握的特定条件下,具有指导性、预防性的专业法律服务就更加显得格外重要。


  简言之,在中国现实条件下,律师的专业性法律服务,对于企业家的刑事法律风险防控具有不可替代的重要作用。而且,这种作用必须通过专业化律师团队的协同配合才能得以有效发挥。


  所以,中国企业家在下一步的征途中,应该同律师更紧密地联结在一起,真正做到相互理解和尊重。这样才会使中国市场经济的发展提升到一个更高的层次。


  因为,没有律师就没有法治,而没有法治就没有市场经济。所以,没有律师也就没有企业和企业家的安全。

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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
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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
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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