白领犯罪及其内部防控机制研究(一).docVIP

白领犯罪及其内部防控机制研究(一) 　　【摘要】“白领犯罪(White-collar Crime)”一词是美国犯罪学教授埃德温?萨瑟兰(Edwin Sutherland)首先提出的，他于1939 年12月27日在美国社会学协会第34届年会上，以协会主席的身份发表了关于白领犯罪的就职演说，明确提出了“白领犯罪”的概念。这个演说1940年在《美国的社会学报》上发表。1949 年出版了专著《白领犯罪》，自此白领犯罪成为犯罪学和刑法学的专门术语。萨瑟兰在分析70家公司的违法行为后指出：“为便于理解，我们把这些由上层社会成员实施的违法行为成为“白领犯罪”。使用“白领犯罪”这一概念并不是要给出一个确切的定义，而是旨在提醒人们注意那些未被纳入犯罪学研究视野的、非通常意义上的犯罪。“白领犯罪”可以大体上界定为有体面身份和较高社会地位的人在其职业活动中实施的犯罪行为。”笔者通过犯罪构成理论，从犯罪主体的构成要件入手，对白领犯罪做出了界定，认为白领犯罪是指在企业内的高级管理人员以及能够控制企业财物的人员，为了牟取非法利益，采用智能方式所实施的违法犯罪行为。一种犯罪的特征要结合这个犯罪的概念和本质来发现特征，这样才能对犯罪本质属性的理解，从而研究预防和控制该类犯罪。结合笔者总结的白领犯罪的定义，认为学界分析的白领犯罪的特征中，职务性和智能性最符合白领犯罪的本质内涵，是白领犯罪的最为显著的特征。同时，白领犯罪给企业造成的危害主要表现在经济损失和声誉损失两个方面。对于白领犯罪的原因，笔者认为主要是白领的道德缺陷，遇到有控制企业财产的权力机会，从而引发白领犯罪。针对白领犯罪的原因，从防控机制入手，笔者提出从建立现代企业治理机制关键的企业内控体制，做好关键方面的尽职调查工作，结合企业内部审计措施，才能有效地阻止有道德缺陷的白领利用控制企业财产的机会进行白领犯罪。 　　【英文摘要】The word “White-collar Crime” was introduced by US Criminology Professor Edwin Sutherland. He first used the word in his chairman inaugural speech during the 34th Annual Conference of American Sociological Association on 27 December 1939. The speech was subsequently published in the American Sociological Review. The Book ‘White-collar Crime’ was published in 1949 and the word formally become a terminology in criminology and criminal law studies. Sutherland points out that “White-collar Crime” can be understood as illegal activities conducted by the upper segments of the society, after his analysis of illegal activities in 70 companies. The word “White-collar Crime” was not used to define a set of criminal activities; but rather to draw attention to many non-traditional crimes previously not included in conventional criminology studies. “White-collar Crime” broadly refers to criminal activities conducted by individuals with higher social status or generally well-respected individuals, during their professional working time. The author sees “White-Collar Crime” as illegal activities committed intelligently by high-level managers in non state-owned companies or individuals with authority over com