論美國《反海外腐敗法》對中國企業(yè)合規(guī)審查的啟示
[Abstract]:Lucent's bribery incident and Zhang Enzhao's resignation not only brought China's business "hidden rules" to the surface, but also brought the United States'"overseas Corruption Act" to our front. The United States overseas Corruption Act ("Foreign Corrupt Practices Act", or "FCPA") was enacted in 1977 and amended in 1988 and 1998, respectively, to prohibit American individuals and businesses from directly or indirectly referring to foreign officials. Foreign political parties or candidates make illegal payments. FCPA mainly consists of two parts, namely, anti-bribery clause, account book and record clause. The anti-bribery clause provides that any "issuer" and "domestic business" and its managers, directors, employees or agents, or shareholders acting on their behalf, shall be paid if they are provided by mail or by any instrument of interstate commerce or by corrupt means, Promising to pay or authorize the payment of any money or to provide gifts, giving or authorizing the provision of any property to "any foreign official" or "any foreign political party or any of its officials or any candidate of a foreign political party" for the purpose of obtaining, It is illegal to maintain business or to obtain any improper advantage. The books and records terms require that the integrity and accuracy of the books and records be maintained, that internal accounting controls be established and disclosed in order to clearly reflect the whereabouts and manner of the assets, thereby eliminating corrupt payments by the issuer. Compliance review is the compliance review system for identifying, evaluating, guarding against, reporting, tracking and testing compliance risks in compliance departments or compliance management positions. Chinese companies have not been exposed to the concept of "compliance" for a long time, and the establishment of a compliance review function is often passive, in a way that still tends to deal with legal matters after compliance matters occur, rather than focusing on pre-emptive prevention. In addition to the existing laws and regulations of our country, our country has signed the UN Convention against Corruption in December 2003, so it is very important when our country formulates the laws and regulations concerning overseas bribery. Secondly, with China's accession to the "World Trade Organization" and economic globalization, Chinese enterprises are participating more and more in international trade and trade activities and are beginning to expand their overseas markets with ambition. Setting up branches abroad and seeking listings in overseas markets will inevitably be governed by FCPA laws in the United States, the European Union, and other countries. However, the construction of compliance review system of Chinese enterprises started late, and the practice is not much. Therefore, it is necessary to study the relevant laws of FCPA and the best practices of international advanced enterprises in the United States and other countries. To establish an effective compliance review system, we must first obtain the support and participation of the top management of the enterprise, and invest sufficient human and financial resources in the compliance review. Second, there must be a pre-established compliance review process that includes both static documentation and a set of step-by-step working procedures and supporting other systems, Such as anonymous reporting system and violation of compliance policy punishment system.
【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】:D922.294;D971.2
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