【摘要】：自改革開放以來,我國開啟市場經(jīng)濟(jì)時代。我國政府通過各項優(yōu)惠政策等方式大力吸引外資企業(yè)進(jìn)入我國進(jìn)行投資,想以此方式促進(jìn)我國經(jīng)濟(jì)的迅速發(fā)展。然而外資企業(yè)進(jìn)入我國,對我國來說是一把雙刃劍。一方面,外資企業(yè)為我國經(jīng)濟(jì)注入了活力,促進(jìn)了我國產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化和升級,促進(jìn)了我國經(jīng)濟(jì)的持續(xù)發(fā)展;另一方面,外資企業(yè)的入駐加劇了行業(yè)內(nèi)企業(yè)之間的競爭,對我國經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型和生態(tài)環(huán)境保護(hù)產(chǎn)生一些消極影響。外資企業(yè)必須在華依法合規(guī)經(jīng)營,但是近十幾年來,外資企業(yè)在華經(jīng)營被曝光的商業(yè)賄賂案件持續(xù)增加,這些賄賂事件不僅對企業(yè)本身產(chǎn)生負(fù)面后果,也對國內(nèi)企業(yè)造成不良的示范作用,危害我國的宏觀經(jīng)濟(jì)調(diào)控,惡化投資環(huán)境,損害我國民眾的根本福利。因此有必要加強(qiáng)對跨國企業(yè)在華賄賂的問題研究,督促其加強(qiáng)合規(guī)性建設(shè),避免我國成為“洋腐敗”的溫床,以維護(hù)我國市場經(jīng)濟(jì)的公平競爭環(huán)境。本文通過案例分析和規(guī)范研究的方法,以影響較大的西門子、雅芳和葛蘭素史克這三家公司在華賄賂事件作為研究對象,比較其曝光前后合規(guī)性內(nèi)部控制的變化,以評估企業(yè)反商業(yè)賄賂的內(nèi)部治理效果。其中,醫(yī)藥作為商業(yè)賄賂案件的多發(fā)行業(yè),選取了近期發(fā)生的葛蘭素史克案件,可以評估國內(nèi)外在合規(guī)性內(nèi)部控制的發(fā)展方面的變化情況。從變化分析結(jié)果來看,西門子和葛蘭素史克公司在賄賂案接受懲處之后,對于企業(yè)的內(nèi)部控制加大投入,特別是在內(nèi)部控制環(huán)境、內(nèi)部控制活動和風(fēng)險評估方面。葛蘭素史克公司在2014年構(gòu)建了新的風(fēng)險控制框架,并且重新確定了風(fēng)險管理部門的設(shè)置和責(zé)任。西門子公司更是設(shè)立了合規(guī)官這一職務(wù),2009年出具了第一份合規(guī)官督察報告,通過合規(guī)項目、建立合規(guī)組織、利用合規(guī)工具建立了全新的合規(guī)體系。在經(jīng)過一系列改變之后,西門子和葛蘭素史克公司慢慢走出低谷。相反,雅芳公司在賄賂案后,在合規(guī)性內(nèi)部控制建設(shè)方面措施乏力,公司聲譽(yù)和業(yè)績也大不如前。本文的研究發(fā)現(xiàn)證明了反賄賂合規(guī)性內(nèi)部控制建設(shè)對國內(nèi)外企業(yè)發(fā)展有重要意義,多案例比較得到的經(jīng)驗教訓(xùn)對企業(yè)如何加強(qiáng)合規(guī)性內(nèi)部控制建設(shè)有一定借鑒意義。
[Abstract]:Since the reform and opening up, China has opened the era of market economy. In order to promote the rapid development of China's economy, the Chinese government has made great efforts to attract foreign-funded enterprises to invest in our country through various preferential policies. However, the entry of foreign-funded enterprises into our country is a double-edged sword. On the one hand, foreign-funded enterprises have injected vitality into our economy, promoted the optimization and upgrading of China's industrial structure, and promoted the sustainable development of our economy. On the other hand, the entry of foreign-funded enterprises intensifies the competition among enterprises in the industry and has some negative effects on the transformation of economic structure and the protection of ecological environment in China. Foreign-funded enterprises must operate in accordance with the law in China, but in the past decade or so, the number of commercial bribery cases in which foreign-funded enterprises have been exposed has continued to increase. These bribery incidents not only have negative consequences for the enterprises themselves, It also has a negative demonstration effect on domestic enterprises, endangers our macroeconomic regulation and control, deteriorates the investment environment, and harms the fundamental welfare of Chinese people. Therefore, it is necessary to strengthen the research on bribery of multinational enterprises in China, urge them to strengthen the construction of compliance, and avoid our country becoming the hotbed of "foreign corruption" in order to maintain the fair competition environment of our market economy. Through case analysis and normative research, this paper takes the bribery incident of Siemens, Avon and GlaxoSmithKline in China as the object of study, and compares the changes of compliance internal control before and after its exposure. In order to evaluate the internal governance effectiveness of the enterprise anti-commercial bribery. Among them, medicine, as the industry with multiple cases of commercial bribery, selects the recent GlaxoSmithKline case to evaluate the development of compliance internal control at home and abroad. From the change analysis results, Siemens and GlaxoSmithKline have increased their investment in the internal control of the enterprise after the bribery case was punished, especially in the internal control environment, internal control activities and risk assessment. GlaxoSmithKline set up a new risk control framework in 2014 and redefined the settings and responsibilities of its risk management division. Siemens has also created the compliance officer position, in 2009 issued the first compliance officer compliance report, through compliance projects, the establishment of compliance organizations, using compliance tools to establish a new compliance system. After a series of changes, Siemens and GlaxoSmithKline slowly came out of the trough. In contrast, Avon's bribery practices have been weak in terms of compliance with internal controls, and the company's reputation and performance have fallen short. The findings of this paper prove that the construction of internal control of anti-bribery compliance is of great significance to the development of domestic and foreign enterprises, and the experience and lessons from multi-case comparison have a certain reference significance for enterprises how to strengthen the construction of internal control of compliance.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

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