增強(qiáng)實(shí)際受益人透明度與全球腐敗治理
發(fā)布時(shí)間:2018-02-16 11:22
本文關(guān)鍵詞: 反腐敗意愿 腐敗容忍度 腐敗存量 “四種形態(tài)” 實(shí)際受益人 全球腐敗治理 出處:《河南社會(huì)科學(xué)》2017年05期 論文類型:期刊論文
【摘要】:正腐敗歷來是困擾各個(gè)國(guó)家的問題。盡管各個(gè)國(guó)家已經(jīng)采取諸多措施預(yù)防并懲治腐敗,但"道高一尺魔高一丈",腐敗官員逃避懲處的手段愈加精巧,利用離岸公司隱藏腐敗犯罪事實(shí)、隱匿犯罪資產(chǎn)漸成趨勢(shì),為反腐工作帶來了前所未有的挑戰(zhàn)。這些挑戰(zhàn)在2016年披露的"巴拿馬文件"中得到了充分體現(xiàn),所涉范圍之廣泛也足以證明這些挑戰(zhàn)的全球性。因此,實(shí)際受益人在全球腐敗治理當(dāng)中日益受到國(guó)際社會(huì)的共同關(guān)注。2016年12月召開的第17
[Abstract]:Corruption has always been a problem for all countries. Although various countries have taken many measures to prevent and punish corruption, they have become more sophisticated in their efforts to evade punishment. The growing trend of using offshore companies to hide corruption crimes and concealment of criminal assets poses unprecedented challenges to anti-corruption efforts. These challenges were fully reflected in the Panama document, which was disclosed in 2016. The breadth of the scope is also evidence of the global nature of these challenges. As a result, the actual beneficiaries are increasingly receiving the common attention of the international community in the governance of global corruption.
【作者單位】: 湖南大學(xué)法學(xué)院;
【基金】:湖南省社會(huì)科學(xué)基金項(xiàng)目(16ZWC27)
【分類號(hào)】:D523.4;D997.9
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本文編號(hào):1515397
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