At the time of the comprehensive implementation of corporate compliance reform in China,the formulation of effective standards for corporate compliance is significant.The development process and future trends of criminal enterprise compliance effectiveness standards have proven the legitimacy of compliance effectiveness standards with corporate culture as the core element from a practical per-spective.Luhmann's social system theory provides legal support for constructing compliance effectiveness standards with corporate culture as the core element.Clarifying the specific path for all parties to apply corporate compliance effectiveness standards in practice can help provide ideas for the next stage of cor-porate compliance reform in China.
关键词
企业合规/卢曼社会系统理论/有效合规
Key words
Corporate Compliance/Luhmann's Social System Theory/Effective Compliance