Corporate compliance is a governance mechanism established by enterprises to operate in accordance with laws and regulations and prevent and control compliance risks. Corporate compliance can only be effectively implemented if the law establishes the administrative supervision incentive mechanism and the criminal law incentive mechanism. In the international economic and legal system, some international organizations also regard corporate compliance as a precondition for lifting sanctions against enterprises that violate regulations. From a historical point of view, corporate compliance is a risk prevention and control mechanism set up to protect corporate interests. What it wants to prevent and control is not the business risk and financial risk, nor the legal risk in the general sense, but because it may be subject to administrative compliance risk for punishment or criminal investigation. The development of corporate compliance today is no longer just an ethical obligation to be undertaken by enterprises, but has become an important legal issue involving multiple legal fields.