美國《反海外腐敗法》之解讀與啟示
發(fā)布時間：2018-08-17 13:33
【摘要】： 本文擬研究美國《反海外腐敗法》的法律內(nèi)容,介紹該法律為國際公約和各國立法吸收與借鑒的概況,分析我國的反腐敗理論與實踐,總結(jié)《反海外腐敗法》對我國借鑒與啟示,提出完善我國反腐敗治理的建議。 全文共分為導(dǎo)言和正文兩個部分。正文分為四章。 第一章詳細(xì)考察了《反海外腐敗法》的立法背景、立法目的、法律內(nèi)容、執(zhí)行機(jī)構(gòu)與執(zhí)行方式。該章首先介紹《反海外腐敗法》的立法背景與立法目的,即該部法律主要是美國政府為規(guī)制本國國內(nèi)企業(yè)與上市公司的海外行賄行為所制定的一項法律。其次,該章主要介紹《反海外腐敗法》的法律內(nèi)容,即該法律主要有兩個條款組成:反商業(yè)賄賂條款與會計條款。反商業(yè)賄賂條款規(guī)定,任何美國國內(nèi)企業(yè)、發(fā)行人向外國官員腐敗性地促成支付、支付、承諾支付或者授權(quán)支付任何有價值之物的,均屬于犯罪。不僅企業(yè)本身,該企業(yè)的高管與直接責(zé)任人員也要承擔(dān)刑事責(zé)任。會計條款主要通過要求公司在財務(wù)會計記錄上保持透明性與完整性,并制定合理的內(nèi)部會計控制制度,以減少虛假交易與非法交易的產(chǎn)生。再次,該章主要考察《反海外腐敗法》的執(zhí)行機(jī)構(gòu)與執(zhí)行方式。該部法律由美國司法部與證券交易委員會以“平行管轄”的方式互相合作執(zhí)行。證券交易委員會負(fù)責(zé)對發(fā)行人進(jìn)行調(diào)查并提起民事訴訟,司法部負(fù)責(zé)對國內(nèi)企業(yè)進(jìn)行調(diào)查并提起民事與刑事訴訟,以及對發(fā)行人調(diào)查并提起刑事訴訟。 第二章主要介紹了該部法律的國際化背景與國際化表現(xiàn)。在國際化背景中,主要考察了歐盟、非盟、亞太經(jīng)合組織以及其它國際組織的反海外腐敗立法與特色機(jī)制,這些立法與機(jī)制大多借鑒了《反海外腐敗法》的內(nèi)容。在此種背景下,《反海外腐敗法》經(jīng)歷了由單邊立法到區(qū)域性立法,再由區(qū)域性立法到全球性立法的推廣。此種推廣主要體現(xiàn)在經(jīng)濟(jì)合作組織制定的《禁止在國際商業(yè)交易中賄賂外國公職人員公約》,聯(lián)合國制定的《聯(lián)合國反腐敗公約》以及一些主要貿(mào)易國家的反海外腐敗立法中。 第三章分析了我國的反腐敗的理論與實踐,并總結(jié)了我國反腐敗立法中的不足之處。我國當(dāng)前的反腐敗立法呈現(xiàn)出法律規(guī)范眾多,但立法技術(shù)簡單,法律空白存在,與國際做法脫節(jié)等問題,很難有效地規(guī)制實踐中存在的所有賄賂犯罪。 第四章主要研究《反海外腐敗法》對我國的影響與啟示。該部法律已經(jīng)影響到眾多跨國企業(yè)的在華子公司、分公司及其合作伙伴。并且,我國己經(jīng)成為該部法律執(zhí)行的重要規(guī)制地域。因此,通過研究這部法律,一方面可以為我國受到此法律影響的商業(yè)主體提供有益的參考。另一方面,亦可以通過吸收與借鑒《反海外腐敗法》中的立法形式與法律規(guī)范,以及特色的法律執(zhí)行機(jī)制,來完善我國的反腐敗立法。例如,擴(kuò)大對于行賄主體與賄賂形式的法律規(guī)定,建立公司內(nèi)部治理機(jī)制,完善反腐敗執(zhí)行機(jī)制,加強(qiáng)國際合作與交流等。最后,筆者對于我國是否需要制定類似的反海外腐敗法提出一定的分析與思考。
[Abstract]:This paper intends to study the legal content of the Anti-Overseas Corruption Act of the United States, introduce the general situation of the law being absorbed and used for reference by international conventions and legislations of various countries, analyze China's anti-corruption theory and practice, summarize the reference and Enlightenment of the Anti-Overseas Corruption Act to China, and put forward some suggestions for improving China's anti-corru
The full text is divided into two parts: introduction and text. The main body is divided into four chapters.
Chapter One examines the legislative background, legislative purpose, legal content, enforcement agencies and enforcement methods of the Anti-Overseas Corruption Act in detail. Second, this chapter mainly introduces the legal content of the Anti-Overseas Corruption Act, which consists of two main provisions: the anti-commercial bribery clause and the accounting clause. Accounting clauses require companies to maintain transparency and integrity in their financial and accounting records and to establish reasonable internal accounting control systems to reduce the occurrence of false transactions and illegal transactions. The Securities and Exchange Commission is responsible for investigating and instituting civil proceedings against issuers, and the Department of Justice is responsible for investigating and instituting civil proceedings against domestic enterprises. Investigate and initiate criminal proceedings against criminal proceedings, as well as for issuers.
The second chapter mainly introduces the internationalization background and the internationalization performance of the law. In the internationalization background, it mainly inspects the anti-overseas corruption legislation and characteristic mechanism of EU, AU, APEC and other international organizations. Most of these legislation and mechanism draw lessons from the content of Anti-overseas Corruption Law. The External Corruption Act has undergone the promotion from unilateral legislation to regional legislation, and then from regional legislation to global legislation. This promotion is mainly reflected in the Convention on the Prohibition of Bribery of Foreign Public Officials in International Business Transactions, the United Nations Convention against Corruption and some major trading countries. Anti corruption legislation.
The third chapter analyzes the theory and practice of anti-corruption in our country, and summarizes the deficiencies of anti-corruption legislation in our country.
Chapter Four mainly studies the influence and Enlightenment of Anti-Overseas Corruption Law on China.This law has already affected many multinational corporations'subsidiaries, branches and their partners in China.Moreover, China has become an important regulatory area for the enforcement of this law.Therefore, through studying this law, on the one hand, we can receive this Law for our country. On the other hand, we can improve our anti-corruption legislation by absorbing and drawing lessons from the legislative forms and legal norms in the Anti-Overseas Corruption Law, as well as the characteristic law enforcement mechanism. For example, we can expand the legal provisions on the subject of bribery and the form of bribery, and establish the internal governance mechanism of the company. Finally, the author puts forward some analysis and Reflection on whether China needs to enact similar anti-corruption laws overseas.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D971.2;DD914
本文編號：2187795
[Abstract]:This paper intends to study the legal content of the Anti-Overseas Corruption Act of the United States, introduce the general situation of the law being absorbed and used for reference by international conventions and legislations of various countries, analyze China's anti-corruption theory and practice, summarize the reference and Enlightenment of the Anti-Overseas Corruption Act to China, and put forward some suggestions for improving China's anti-corru
The full text is divided into two parts: introduction and text. The main body is divided into four chapters.
Chapter One examines the legislative background, legislative purpose, legal content, enforcement agencies and enforcement methods of the Anti-Overseas Corruption Act in detail. Second, this chapter mainly introduces the legal content of the Anti-Overseas Corruption Act, which consists of two main provisions: the anti-commercial bribery clause and the accounting clause. Accounting clauses require companies to maintain transparency and integrity in their financial and accounting records and to establish reasonable internal accounting control systems to reduce the occurrence of false transactions and illegal transactions. The Securities and Exchange Commission is responsible for investigating and instituting civil proceedings against issuers, and the Department of Justice is responsible for investigating and instituting civil proceedings against domestic enterprises. Investigate and initiate criminal proceedings against criminal proceedings, as well as for issuers.
The second chapter mainly introduces the internationalization background and the internationalization performance of the law. In the internationalization background, it mainly inspects the anti-overseas corruption legislation and characteristic mechanism of EU, AU, APEC and other international organizations. Most of these legislation and mechanism draw lessons from the content of Anti-overseas Corruption Law. The External Corruption Act has undergone the promotion from unilateral legislation to regional legislation, and then from regional legislation to global legislation. This promotion is mainly reflected in the Convention on the Prohibition of Bribery of Foreign Public Officials in International Business Transactions, the United Nations Convention against Corruption and some major trading countries. Anti corruption legislation.
The third chapter analyzes the theory and practice of anti-corruption in our country, and summarizes the deficiencies of anti-corruption legislation in our country.
Chapter Four mainly studies the influence and Enlightenment of Anti-Overseas Corruption Law on China.This law has already affected many multinational corporations'subsidiaries, branches and their partners in China.Moreover, China has become an important regulatory area for the enforcement of this law.Therefore, through studying this law, on the one hand, we can receive this Law for our country. On the other hand, we can improve our anti-corruption legislation by absorbing and drawing lessons from the legislative forms and legal norms in the Anti-Overseas Corruption Law, as well as the characteristic law enforcement mechanism. For example, we can expand the legal provisions on the subject of bribery and the form of bribery, and establish the internal governance mechanism of the company. Finally, the author puts forward some analysis and Reflection on whether China needs to enact similar anti-corruption laws overseas.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D971.2;DD914
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前3條
1 梁曉元;反腐敗國際合作的國際法問題與完善[D];北京交通大學(xué);2012年
2 楊婷;英美反海外腐敗法律制度研究[D];華東政法大學(xué);2012年
3 田野;拒絕引渡的法律條件研究[D];遼寧大學(xué);2013年
，本文編號：2187795
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