In China, recent corporate compliance non-prosecution has been carried out on a large scale, and there is an urgent need for supervision of corporate compliance plans that apply non-prosecution. The regulatory mechanism for non-prosecution of corporate compliance should be the condition and follow-up work for non-prosecution of corporate compliance. Reviewing the laws and regulations related to NPA and DPA in some countries from the perspective of comparative law, it can be concluded that the three aspects of the effectiveness evaluation of the compliance plan, the establishment of internal and external independent supervision systems, and the effectiveness of compliance remedial measures together constitute the regulatory evaluation standard for corporate compliance non-prosecution supervision mechanism. Combining with the actual compliance supervision exploration of different types of enterprises in China, the importance of improving the supervision mechanism for non-prosecution compliance of small, medium and micro private enterprises should be noticed. China can start with the three major paths of improving the binding force of procuratorial recommendations, enhancing the independence of internal and external supervision systems, and strengthening the effectiveness evaluation of compliance with procuratorial dominance, and finally realize the construction of a supervision mechanism for corporate compliance.