贿赂产生的条件与贿赂空间

本文认为,贿赂的产生是因为行贿者与受贿者之间存在一个贿赂空间,贿赂空间缩小,贿赂也会减少;贿赂空间的大小与官员的未来收入现值、政府干预经济的程度、政府查处反腐败的力度等三个因素密切相关;要减少腐败,必须“三管齐下”,即提高官员的收入,减少政府干预经济的范围和程度,加大对腐败的查处力度,其中减少政府干预经济的程度则是减少腐败的根本措施。     

商业贿赂犯罪概念的界定

刑法语境中的商业贿赂概念可以借鉴经济法层面的商业贿赂,但绝不能受国家工商管理总局《暂行规定》中对商业贿赂概念界定的影响,应该将一切能够揭示商业贿赂本质且大量客观存在的商业贿赂现象都包括进去。应立足于当前治理商业贿赂犯罪的现实需要,以现行的《刑法》规定及司法解释为依据,认为商业贿赂犯罪是指在商业活动中,商事活动参与者为谋取商业利益而给予他人财物,或者与商业活动紧密相关的人利用商事管理职权而索取或者收受他人财物,或者为促成商事活动双方的行贿、受贿而居间介绍,依法应当受到刑罚处罚的行为。     

Determinants of Bribery in Asian Firms: Evidence from the World Business Environment Survey

While it is widely believed that bribery is ubiquitous among Asian firms, few studies have offered systematic evidence of such activities, and the dynamics of bribery in Asian firms have not been well understood. The research reported here used World Business Environment Survey data to examine some distinct characteristics of bribery in Asian firms and to empirically test 10 hypotheses on determinants of bribery. We find that firm characteristics such as firm size, growth rate, and corporate governance are important determinants of bribery activities at the firm level, and that Asian firms are more likely to bribe when faced with fierce market competition, corrupted court systems, convoluted licensing requirements, nontransparent interpretation of laws and regulations, inefficient government service delivery, and high taxes.     

Crossing the Boundaries of Obligation: Are Corporate Salaries a Form of Bribery?

Trans-National Corporations (TNCs) pay relatively high salaries to local people in host countries. TNCs assume that such employees will accept an employeeÇôemployer relationship similar to that which exists in North America, but the obligations and personal interests that such a relationship create often directly conflict with systems of obligation already established in the host country. When TNCs do business across the boundaries of systems of obligation, corporate salaries can be seen as a form of unethical bribery. In this paper, the core case of business bribery is described consistent with the usual philosophical analysis of bribery, and the grounds for thinking bribery is unethical are made clear. The amount of a bribe is irrelevant to the ethical analysis. Bribery is distinguished from tips and grease on structural grounds. The concept of a system of obligation is defined, and examples given that show the variability of systems of obligation in host countries. Arguments are given to show that salaries paid by TNCs create obligations and personal interests which sometimes conflict with existing systems of obligation, and that such payments have the same structure as more traditional forms of bribery. The ethical issues of corporations crossing the boundaries of systems of obligations are discussed.     

When is a Bribe a Bribe? Teaching a Workable Definition of Bribery

This paper presents an outline forteaching about bribery. The outline is based onthe presumption that a payment, once defined asa ``bribe' is by definition unethical. Inaddition, the paper develops a simple yetworkable definition of bribery based on theprincipal-agent framework. The idea is that anypayment made to a principal, for any purpose,is not by definition a bribe; however, anypayment made to an agent is a bribe if theagent retains the payment.     

Using a Qualitative Approach to Gain Insights into the Business Ethics Experiences of Australian Managers in China

This study investigated the business ethics experiences of Australian managers in China, using qualitative methodology to identify themes. Thirty-one Australian managers who had spent on average 8.7 years working in business connected to China participated in in-depth interviews regarding their business ethics experiences in China. Commonly, managers identified issues relating to a broad spectrum which could be labelled "bribery and facilitation". Other repeated themes included requests for visa assistance, employee theft, nepotism and non-adherence to contractual obligations. This study has important implications for helping Australian managers improve the way they approach potential ethical situations in China. Four key coping strategies can be identified from the data: managers spoke of not compromising their own morals, of attempting to understand the motivation of Chinese colleagues, of talking to others and of adhering to company policy. These strategies suggest practical steps may be taken by organisations when training managers for business activities in China. In particular, structuring of mentoring relationships between experienced and less experienced practitioners may be of assistance. Cultural training for managers and clear company policy on contentious issues such as bribery may also be of benefit. The themes identified in the study also have implications for academics researching expatriate business peoples' experiences in China.     

Recognizing and Justifying Private Corruption

While public (or government) corruption has attracted a lot of attention, private (or business) corruption has been relatively under-addressed. A specific form of corruption, namely, paying a bribe to a public official, is easily identifiable as unethical and possibly illegal, but this is not clear in a private business context. Yet private bribery also has serious organizational consequences. This exploratory study suggests that individuals have difficulty in recognizing the ethical connotations of potential bribery, and draws attention to the need to build skills in this regard. C. Gopinath is a professor in the Management Department, Sawyer Business School, Suffolk University and is a visiting professor at the Institut D’Administration des Entreprises, Aix en Provence. His research, teaching and consulting interests span strategic management and international business. His current work is titled ‹Globalization: A multidisciplinary system’ (Sage, forthcoming).     

商业贿赂的会计途径及其防范

商业贿赂业已成为当前我国经济生活中的一个突出问题,其支出往往通过不记入财务账、转入其他财务账中或者做假账等非正常途径进入会计信息系统,阻碍了市场经济的健康发展。分析其中原因,竞争机制滞后、权力寻租、制度建设不健全是主要方面。治理商业贿赂应从完善法律制度、完善会计制度、构建反商业贿赂社会会计监督联动体系方面进行。     

用经济模型分析中国的反腐败问题

在分析腐败问题的数学模型中 ,有四个变量在发挥作用 ,它们是 :可以收到的贿赂金额、受贿后被查处的概率、官员的薪水以及距离退休的时间。在符合“经济人”假定的条件下 ,必须使得官员不受贿时的期望收益大于受贿时的期望收益 ,他们才不会选择受贿。为了有效遏制中国腐败问题 ,需要采取一些措施标本兼治     

The Effects of Attitudes,Subjective Norms,Attributions, and Individualism–Collectivism on Managers’ Responses to Bribery in Organizations: Evidence from a Developing Nation

The goal of this study was to introduce a model explaining how managers’ attitudes, subjective norms, attributions, and the individualism–collectivism cultural dimension affect the way managers’ deal with employee bribery in organizations. Twenty-six internal and external attributions related to bribery were identified through a series of structured interviews with 65 subject matter experts. These attributions, together with the other variables in the model, were evaluated by 354 (n = 354) Ecuadorian managers. Hierarchical regression analyses indicated that attitudes and external attributions significantly predicted managers’ intentions to discipline employees who accepted a bribe. In addition, external attributions mediated the relationship between individualism–collectivism and intent to discipline corrupt employees. Implications for the management of bribery in Latin American organizations are discussed.     

Does managerial networking impinge our morality in Guanxi context? The moderating effect of corruption perception

This study explores the relationship between managerial networking and corporate morality in a guanxi context where personal relationship is widely used for organizational purposes. Using a sample of 6361 Chinese private firms, we find a significantly positive relationship between managerial networking and corporate social responsibility, including corporate charitable donations and environmental protection, and an insignificant relationship between managerial networking and the prevalence of business bribery. We also find that such relationships depend on corruption perception, that is, when corruption perception is high, the negative effects of managerial networking are more likely to rise but the positive effects of managerial networking are more likely to be weakened. These results are robust and consistent across various measurements and models.     

The Mabey and Johnson bribery scandal: A case of executive hubris

Convicted for paying bribes to secure contracts abroad, Mabey and Johnson (M&J), a UK construction firm, made both legal and international business history. Drawing on hubris as a lens, we examine M&J's bribery scandal in Ghana and Jamaica. Through a qualitative study of court documents, witness statements, newspaper articles, and internal company emails, we unpack the bribery scheme operated by M&J executives that enabled the firm to illegitimately win major government contracts in Ghana and Jamaica. Fueled by executive hubris, M&J's practice of bribing foreign officials to secure contracts effectively insulated M&J executives from day‐to‐day realities. Over time, the firm's executives viewed themselves as infallible, exempt from established mores, invincible, and were unremorseful for their actions. Building on these findings, we develop a hubris‐bribery heuristic framework showing how individual, organizational, and institutional contexts constitutively fueled executive hubris, driving bribery at M&J. The implication for theory and practice is examined.     

Business Approaches to Combating Bribery: A Study of Codes of Conduct

The question of what firms do internally in the fight against bribery is probably as important to the successful outcome of that fight as formal anti-bribery law and enforcement. This paper looks at corporate approaches to anti-bribery commitment and compliance management using an inventory of 246 codes of conduct. It suggests that, while bribery is often mentioned in the codes of conduct, there is considerable diversity in the language and concepts adopted in anti-bribery commitments. This diversity is a feature of the language used in describing parties to bribery and in defining which activities are prohibited (e.g. promising bribes versus actually giving them, gifts and entertainment, and solicitation. This diversity of language and concepts suggests that it might be useful to extend and deepen efforts in business associations and international organisations to build consensus on the meaning of bribery and corruption. In contrast, the bribery codes show evidence of an emerging consensus on managerial approaches to combating bribery. This involves the deployment of a distinctive mix of management tools, including financial record keeping, statements by executive officers, internal monitoring, whistle-blowing facilities, creation of compliance offices and threats of disciplinary action.     

对版面费行为的法益考量

版面费行为在学术界一直存在巨大争议，一些学者认为应将其列入单位受贿罪的规制范畴。但如果我们从单位受贿罪法益的视角来看，版面费行为只不过是一种相关单位秉公办理的正常管理活动，它并未侵害单位受贿罪的法益，也不构成单位受贿罪。版面费问题的实质不过是一个学术规范的构建与完善问题。     

Bribery: Australian Managers’ Experiences and Responses When Operating in International Markets

Managers seeking to respect local norms when operating in cross-cultural settings may encounter ethical dilemmas when faced with values that potentially conflict with their own. The question of whose ethics or values should be applied or whether a set of universal eth- ical norms should be developed often confronts managers in their international business dealings. This article explores the findings from a qualitative research study that examines critical ethical dilemmas confronting Australian managers in their international business operations and their responses to those dilemmas. For Australians managers in this study, bribery emerged as the major ethical dilemma confronting them in their international operations.     

Perception of Business Bribery in China: the Impact of Moral Philosophy

This paper examines the impact of Chinese business managers’ moral philosophies on the perception of corrupt payments such as bribery, kickbacks and gift giving. Business managers from Mainland China were selected as target respondents. As hypothesized the survey results generally indicate that moral relativism is a significant predictor of Chinese business managers’ favorable perception of bribery and kickbacks. In examining the attitude toward gift giving, the survey showed that an individual’s attitude toward gift giving was neither affected by their moral relativism nor by their moral idealism, which implies that gift giving is widely accepted as legal practice in business in Chinese cultural society. Part of the paper was presented at the conference of World Business Ethics Forum, Nov. 1–3, 2006 in Hongkong and Macau.     

严查行贿犯罪之实体进路

行贿直接诱发受贿．是腐败产生的温床,严查行贿犯罪是当前我国遏制腐败的必然要求。从实体法上解决查处行贿犯罪面临的“瓶颈”问题是刑法本身的社会性、刑事程序的僵化性、配套法律的欠缺性和国际条约的普适性之必然选择。为此,我们应该围绕严查的标准和需求,检视现行实体法存在的诸多不足,在此基础上,从罪与刑两个方面共同着力,既要严密法网,扩大行为犯罪化,加大追诉力度,又要疏缓刑罚,实现犯罪轻刑化,增加侦破几率．以此切实达到严查行贿犯罪之目的。     

Determinants of Bribery in International Business: The Cultural and Economic Factors

Corruption Perceptions Index (CPI) scores for 47 countries reported by Transparency International were used to ascertain determinants of bribe taking in international business. Two sets of independent variables – economic and cultural – were used in a multiple regression analysis. Results indicate that bribe taking was more likely to be prevalent in countries with low per capita income and lower disparities in income distribution. Cultural factors such as high power distance and high masculinity in a country were also likely to be associated with high level of bribe taking. Both economic and cultural factors were important explanatory factors of bribery. Implications of the findings for combating bribery are discussed. Rajib Sanyal is an American Council of Education Fellow at George Mason University for 2004–2005, on leave from The College of New Jersey, where he is a professor of management. Dr. Sanyal has published widely, and is the author of a textbook on International Management.     

International Bribery: Does a Written Code of Ethics Make a Difference in Perceptions of Business Professionals

This article analyzes the attitudes of United States business professionals toward the issue of international bribery, and in particular, whether or not having a written code of ethics has an effect on these attitudes. A vignette relating to international bribery from a widely used survey instrument was employed in a nationwide survey of business professionals to gather information on ethical attitudes of respondents. Data were also collected on gender of respondents, whether or not respondents were self-employed, whether or not the respondents’ firms had a written code of ethics, and to what extent the respondents’ firms generated revenues from international operations. Attitudes concerning whether or not international bribery is ever acceptable exhibited wide dispersion. Respondents from firms that have a written code of ethics were significantly less likely to find international bribery acceptable. Firms that generate revenues from international operations were significantly more likely to have a written code of ethics than were firms which did not generate revenues from international operations. Implications of the findings for business policy are discussed. Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the faculty of the University of Virginia, and has served as visiting professor to universities in Japan, France, the United Kingdom and Canada. His research interests include business ethics, international trade policy, and regional economic integration. Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business strategies. He has done consulting on bank marketing and new product development.     

The Role of the OECD and EU Conventions in Combating Bribery of Foreign Public Officials

The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (the OECD Convention) obligates signatory nations to make bribery of foreign public officials a criminal act on an extraterritorial basis. The purposes of this article are to describe the nature and consequences of bribery, outline the major provisions of the OECD Convention, and analyze its role in promoting transparency and accountability in international business. While the OECD Convention is not expected to totally eliminate the seeking or taking of bribes, there are hopes that a uniform set of rules will curtail corrupt behavior, as long as those rules are both enforceable and enforced.