The theory of burden of proof not only determines the justification of corporate compliance ex-emption,but also encourages enterprises to actively carry out compliance construction.There are two modes of enterprise compliance exemption in the trial procedure.In the subjective fault exemption model,based on the subjective fault presumption existing in the independent will theory and judicial practice,the prosecution should bear the action responsibility and the corresponding result responsibility for the crime facts,and the ac-cused enterprise should bear the action responsibility and the corresponding result responsibility for its internal compliance facts.In the performance mode of statutory management obligations,based on the special scope of application of the mode,the prosecution should bear the behavior responsibility and the corresponding result re-sponsibility for the crime facts,and the accused enterprise does not bear the burden of proof.
关键词
企业合规/证明责任分配/证明标准
Key words
enterprise compliance/distribution of burden of proof/standard of proof
维普
万方数据