企业合规视域下美国白领犯罪治理研究：原理、制度和实践

本书围绕美国白领犯罪治理展开，重点探讨企业合规视角下的公司犯罪与白领犯罪的治理问题，具有重要的理论与实践价值。近年来，随着出海企业增多，中国企业在美国投资与经营规模的不断扩大，面对复杂的法律环境与合规风险，如何有效应对白领犯罪成为一个备受关注的问题。本书通过深入剖析美国白领犯罪的法律制度和典型案例，旨在为国内企业提供在美合法经营的参考与指引。

涂罡，法学博士，湖北经济学院法学院讲师，硕士生导师。2017年毕业于武汉大学法学院法学理论专业。2021年12月—2022年12月获国家留学基金委资助，在美国爱荷华大学法学院做访问学者。主持或参与多项国家级、省部级项目；在中文核心期刊发表论文多篇，其中多篇被人大复印资料转载；出版专著一本。主要研究方向：比较司法制度。主要讲授课程：法理学、法律英语、公司法（全英教学）。

习近平主席提出的“相互尊重、和平共处、合作共赢”的 12 字方针，为中 美关系发展指明了方向。前美联储主席耶伦在其访华期间也明确表示，华盛顿 不寻求全面分离两国经济，而是希望通过合作促进全球经济稳定。这些都显示 出中美两国在经济合作中继续寻求共赢的意愿。民主党政府主张并重视重振美 国制造业，前总统奥巴马投资拍摄的纪录片《美国工厂》讲述了福耀玻璃在美 国建厂的故事，获得第 92 届奥斯卡最佳纪录片奖。二次当选总统的特朗普，上 任后强势征收高额关税，推动制造业回归美国本土。我国的“一带一路”和企 业出海，摆脱不了当下的美元霸权事实，各种商业活动都不可避免与美国消费 者、美国公司或美国政府打交道。中国企业在海外投资面临的复杂法律环境和 潜在风险，特别是涉及反垄断法、反贿赂法、金融犯罪等方面的法律问题。这 种背景下，也要求法学界加强对美国白领犯罪相关法律制度的深入研究，以便 为这些企业提供更好的法律服务和风险规避策略。 可能有人会认为，中国公司在美国有固定资产，是有必要研习美国白领犯 罪相关理论的前提。其实不然，即便经营业务发生在海外，但只要和美国或美 国人建立联系，美国就可能利用其国内法行使管辖权。2024 年 11 月 20 日，美国联邦检察官在纽约联邦法院起诉印度阿达尼集团董事长、前亚洲首富高阿达 尼（Gautam Adani）等人，罪名是涉嫌大规模贿赂和欺诈。美国检察官在起诉 书中指控称，在 2020—2024 年间，阿达尼和其他被告向印度政府官员行贿约2.6 亿美元，以获得印度政府太阳能供应合同，该合同预计在 20 年内能够产生 20 多亿美元的巨额利润。此外，在他们为能源合同融资逾 30 亿美元的过程中， 做出了虚假和误导性陈诉，误导美国和国际投资者，让投资者以为公司遵守了 反贿赂和反腐败规定。除了阿达尼本人外，其名下公司的两名高管——其侄子 阿达尼（Sagar Adani）和贾因（Vneet Jaain）也遭到指控。阿达尼和贾因都被 控证券欺诈共谋、电信欺诈共谋和证券欺诈。布鲁克林美国地方法院的五项指 控还指控了印度可再生能源公司 Azure Power Global 的前高管，以及加拿大机 构投资者魁北克储蓄投资集团的三名前雇员。这些被告被指控与阿达尼及该能 源公司其他人员的贿赂计划有关，共谋违反《反海外腐败法》。

第一章 白领犯罪概述········································································1 第一节 白领犯罪的界定 ··································································2 第二节 白领犯罪的法律业务 ····························································5 第三节 白领犯罪中公司的刑事责任 ···················································7 第四节 对白领犯罪的管辖权 ·························································· 13 第二章 共谋、虚假陈述和妨害司法 ··················································· 20 第一节 共谋 ··············································································· 21 第二节 虚假陈述 ········································································· 29 第三节 妨害司法 ········································································· 34 第三章 贿赂犯罪············································································ 39 第一节 贿赂犯罪的历史 ································································ 40 第二节 贿赂犯罪案例 ··································································· 41 第三节 贿赂犯罪的法律渊源 ·························································· 45 第四章 洗钱犯罪············································································ 60 第一节 洗钱犯罪的历史 ································································ 61 第二节 洗钱犯罪案例 ··································································· 62 第三节 洗钱犯罪的法律渊源 ·························································· 67 第五章 税收犯罪············································································ 78 第一节 税收犯罪的历史 ································································ 79 第二节 税收犯罪案例 ··································································· 80 第三节 税收犯罪的法律渊源 ·························································· 83 第四节 对税收犯罪的追诉 ····························································· 85 第六章 RICO 犯罪 ·········································································· 96 第一节 RICO 犯罪的历史 ······························································ 97 第二节 RICO 犯罪案例 ································································· 98 第三节 RICO 犯罪的法律渊源 ·······················································103 第四节 对 RICO 犯罪的追诉 ·························································109 第七章 邮件欺诈··········································································· 114 第一节 邮件欺诈的历史 ······························································· 115 第二节 邮件欺诈案例 ·································································· 117 第三节 法律渊源和重要概念 ·························································120 第四节 与邮件欺诈类似的欺诈 ······················································126 第八章 证券欺诈···········································································132 第一节 证券市场发展和监管的历史 ················································133 第二节 证券欺诈案例 ··································································136 第三节 证券的定义与分类 ····························································141 第四节 证券欺诈规制的法律渊源 ···················································143 第九章 网络犯罪···········································································148 第一节 网络犯罪的历史 ·······························································149 第二节 网络犯罪案例 ··································································151 第三节 网络犯罪的法律渊源 ·························································155 第四节 网络犯罪与《经济间谍法》 ·················································161 第十章 环境犯罪···········································································165 第一节 环境犯罪的历史 ·······························································166 第二节 环境犯罪案例 ··································································167 第三节 环境犯罪的法律渊源 ·························································171 第四节 对环境犯罪的追诉 ····························································182 第十一章 反垄断犯罪·····································································190 第一节 反垄断和反垄断犯罪的历史 ················································191 第二节 反垄断犯罪案例 ·······························································193 第三节 反垄断犯罪的法律渊源 ······················································196 第四节 起诉反垄断犯罪 ·······························································203 参考文献·······················································································209 后 记·························································································· 211