At present,in terms of concept and path selection for the construction of corporate compliance management system,China has preliminarily formed a management-oriented compliance model and a risk-oriented compliance model.The former one takes corporate compliance with rules as the target and compliance obligations combing as the basis,identifies key compliance risk areas according to corporate business scope and industry characteristics,and emphasizes the construction of a comprehensive compliance system with all aspects,all links and all processes.The latter one takes risk control as the target,systemic compliance risk identification and assessment as the basis and construction of specialized compliance management sys-tem as the means,and attaches importance to the construction of an effective internal control system to prevent,monitor and respond to compliance risks.In comparison,the application of the management-oriented compliance model is conducive to the construction of the basic compliance management platform of corporates,but there are problems with decentralization,frag-mentation and formalization of compliance system construction,which makes it difficult to effectively prevent and control major violations of laws and regulations.The implementation of the risk-oriented compliance model is more conducive to the intro-duction of specialized compliance management elements,the targeted identification of systemic compliance risks of corporates,the discovery of endogenous structural reasons for corporates'violations of laws and regulations,the targeted correction of in-stitutional errors,and the introduction of a risk control system that is embedded in the business processes,effectively elimi-nates hidden dangers of the system and avoids violations.
Autonomous ComplianceCompliance and RectificationManagement-Oriented Compliance ModelRisk-Oriented Compliance Model
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