开发人民银行反腐倡廉综合评价管理系统的构想

一、当前人行反腐倡廉综合评价中存在的主要问题 最近,总行纪委提出了建立“计划-执行-评价-改进”阶梯式上升的反腐倡廉宣传教育工作体系,这为现阶段和今后人民银行反腐倡廉宣传教育工作指明了方向,明确了思路,创新了理念。因此,如何构建反腐倡廉宣传教育评价机制,成为当前人民银行反腐倡廉丁作亟待解决的重要课题。但目前在反腐倡廉宣传教育评价机制方面仍然存在诸多不足。一是反腐倡廉宣传教育评价制度缺失,     

关于中小企业信用体系建设的思考

信用制度可提高经济运行效率,是现代经济的基础。目前,我国信用体系还很不完善,存在诸多问题,信用体系建设已迫在眉睫,其中,中小企业信用体系建设尤其需要关注,针对目前中小企业信用体系存在的问题,本文分析了其原因,并提出了建议。     

基于反腐败规划背景下的人民银行系统惩防体系建设的思考

加强以完善惩治和预防腐败体系为重点的反腐倡廉建设,是当前和今后一个时期全党必须始终抓好的重大政治任务。本文基于反腐倡廉建设的视角,探讨了新形势下反腐倡廉建设的科学内涵、途径及方法,分析了人民银行推进惩防体系建设的实践,提出了构建具有人民银行特色的惩防体系基本框架及推进惩防体系建设的一些思路。     

浅议政府非税收入改革

目前我国各级政府存在大量的非税收入,它作为财政收入的一个组成部分,其管理一直是财政体系的重点和难点。本文阐述当前我国非税收入面临的问题和原因,经过分析和思考,提出有关非税收入体制改革的建议和措施。     

浅议政府非税收入改革

目前我国各级政府存在大量的非税收入,它作为财政收入的一个组成部分,其管理一直是财政体系的重点和难点.本文阐述当前我国非税收入面临的问题和原因,经过分析和思考,提出有关非税收入体制改革的建议和措施.     

浅析我国中小企业融资担保体系中的问题与对策

虽然政府已陆续出台了一系列扶持中小企业发展的措施．但目前我国中小企业资金短缺问题并未从根本上得到解决,其重要原因之一就是缺乏行之有效的中小企业融资担保体系。本文主要分析了我国中小企业融资担保体系存在的问题,并提出完善我国中小企业融资担保体系的对策与建议。     

新时期电网企业反腐倡廉工作的探索和思考

随着廉政建设工作的不断深化,电网行业反腐倡廉工作的紧迫性日益显现。面对当前电力系统反腐倡廉工作力度不足,零碎分散的局面,必须有计划、有步骤、有系统地加强电力企业反腐倡廉工作,形成领导为关键、思想为先导、内容为核心、机制为保障、载体为平台的反腐倡廉工作体系。本文分析了新时期电网企业反腐倡廉工作存在的问题,并从五大方面提出了加强反腐倡廉工作的对策和建议。     

支持我国文化产业发展的税收政策选择

文化消费是促进国家经济增长的重要支撑,但受自身禀赋和我国经济环境的影响,其发展离不开税收政策的支持。我国目前税收政策体系的不完善与支持力度不足是影响我国文化产业发展和文化消费的主要原因。本文根据文化产业的特点,在分析现有税收政策的基础上提出促进文化产业发展和文化消费的税收对策。     

关于推进反腐倡廉制度建设的思考

胡锦涛总书记在十七届中央纪委五次全会上的重要讲话明确指出,反腐倡廉制度建设是惩治和预防腐败体系建设的重要内容,是加强反腐倡廉建设的紧迫任务,强调要逐步建成内容科学、程序严密、配套完备、有效管用的反腐倡廉制度体系。因此,制度建设是提高反腐倡廉建设科学化的核心和关键。     

深入开展反腐倡廉教育的意义与路径

在构建惩治和预防腐败体系中,反腐倡廉教育处于基础性地位,起着导向作用。当前,腐败现象在一些地方和部门仍呈易发多发态势,其原因是多方面的,除了制度不完善、管理有漏洞等因素外,教育不扎实是其中一个很重要的原因。因此,深入开展反腐倡廉教育,提高党员干部拒腐防变能力,是摆在我们面前的一项长期的重大政治任务。     

Public corruption and the allocation of government contracts

Public corruption in the government procurement process is rampant and its cost is huge, even among developed countries. Some scholars estimate that about 20%–30% of the values of government projects are lost due to public corruption. In this paper, we examine how public corruption impacts the allocation of U.S. federal contracts. Using the U.S. Department of Justice corruption convictions data and the federal contract data from 2000 to 2018, we find that firms located in more corrupt states receive more federal contract dollars, more important contracts in terms of their contributions to firm revenues, and contracts with higher visibility among federal contractors. We construct an influence/favoritism index that takes into account defense contracts, cost-plus contracts, and multi-year contracts, and document that the index is positively related to corruption levels. These results hold after we conduct several robustness tests, including 2SLS regressions, propensity-score matching analysis, and using alternative corruption measures. Our empirical findings are consistent with the hypothesis that corruption plays an important role in how federal contracts are allocated.     

加快监督信息化步伐 提升央行反腐败水平

在经济转型发展、社会不断变革进步的关键时期,反腐倡廉工作面临着新情况、新挑战.党中央从完成经济社会发展的重大任务和巩固党的执政地位的全局出发,作出了建立健全惩治和预防腐败体系、从源头上防治腐败的重大战略决策.     

Corrupción como proceso organizacional: comprendiendo la lógica de la desnormalización de la corrupción

This article discusses the basic assumptions of an individualist vision on corruption. A different argument based on “social density” of the phenomenon is proposed instead: the process of normalization of corruption. Under this umbrella, corruption is a political concept that looks to impose a particular vision on what are “right” behaviors based on a sharp and unrealistic separation of the public and private sphere. A review of the organizational literature on corruption is developed, with the aim of understanding how organizational processes of socialization triggers behaviors that make corrupt acts to appear as “normal” under the organizational logic. Persons find themselves in a “slippery slope”, generating agreements and social dynamics that are able to produce corrupt logics under the normal life of an organization. A plea for discussing the social processes needed to “un-normalize” corruption is defended a conceptualization that goes beyond an individualist and moralist vision of the phenomenon.     

Corruption as an organizational process: Understanding the logic of the denormalization of corruption

This article discusses the basic assumptions of an individualist vision on corruption. A different argument based on “social density” of the phenomenon is proposed instead: the process of normalization of corruption. Under this umbrella, corruption is a political concept that looks to impose a particular vision on what are “right” behaviors based on a sharp and unrealistic separation of the public and private sphere. A review of the organizational literature on corruption is developed, with the aim of understanding how organizational processes of socialization triggers behaviors that make corrupt acts to appear as “normal” under the organizational logic. Persons find themselves in a “slippery slope”, generating agreements and social dynamics that are able to produce corrupt logics under the normal life of an organization. A plea for discussing the social processes needed to “un-normalize” corruption is defended a conceptualization that goes beyond an individualist and moralist vision of the phenomenon.     

What is the impact of corruption on audit fees?

This study examines the impact of country-level corruption on audit fees. Using a sample of 102,934 companies from 48 countries over the period 1998–2014, the authors find that audit fees are positively associated with higher levels of corruption. They also discovered that corruption adds a significant margin to the premium paid to Big 4 (Deloitte Touche Tohmatsu, PricewaterhouseCoopers, Ernst & Young and KPMG) auditors. The study opens up a new line of research and adds significantly to the academic literature on the Big 4 audit premium.

IMPACT

The study has several important implications for academics and policy-makers. These include discussion of the factors driving corruption and the role of auditing. Knowledge of the factors driving corruption should guide policy-makers to adoption of polices that could reduce corruption. The finding that audit fees are positively associated with corruption, as well as with audit quality, points to the potential for auditing as a tool for corruption control beyond its traditional role as an assurance service.     

Administrative corruption and taxation

Administrative corruption, whereby taxpayers and collectors collude to reduce remissions, is central to tax evasion in developing countries. A framework is developed for the analysis of such corruption, based on imperfect information concerning true tax liabilities. Some tolerance of corruption can be part of an efficient collection system, especially when there are constraints on government wages or effort is required to learn payers' tax liabilities. With variable collector effort a certain amount of corruption is required, together with a two-level penalty structuredismissal if revenue targets are not met and much heavier penalties for gross corruption.     

对金融监管腐败的制度约束与博弈分析

如何积极有效地防范金融监管腐败是当前一个重大课题。本文分析了金融监管腐败形成的必要条件，探讨了防范金融监管腐败的制度约束办法，并建立一个博弈模型，讨论了金融监管反腐各个因素之间的关系。结果表明，要有效防范金融监管腐败，反腐机构要在查办和惩罚两个方面加大力度，强化金融监管部门业务经费的透明度管理，重点打击中小案件，既要事前重成慑，也要事后抓惩治，降低腐败的期望效益。     

Corruption Distance and Foreign Direct Investment

We study the effects of “corruption distance,” defined as the difference in corruption levels between country pairs on bilateral foreign direct investment (FDI). Using a “gravity” model and the Heckman (1979) two-stage framework on a data set of forty-five countries from 1997 to 2007, we find that corruption distance adversely influences both the likelihood of FDI and the volume of FDI. A novel finding in this study is that we identify the asymmetric effect of corruption distance and find that the positive corruption distance, defined as the corruption distance from a high corruption source to a low corruption host country, is the prominent one that affects the behavior of bilateral FDI.     

Tracking the international proceeds of corruption and the challenges of national boundaries and national agencies: the UK example

ABSTRACT

Corruption is a major inhibitor to economic growth, discouraging to domestic and foreign investment and destabilizing of governments. Unsurprisingly, international attention has intensified in recent years with global initiatives to counter corruption and address the proceeds of corruption. These have placed requirements upon national governments to increase transparency, reducing opportunities for use of the legitimate legal and financial infrastructure to disguise and move the proceeds of corruption. This paper reviews the boundaries at national and agency level that can create challenges for those agencies tasked with investigating and returning the proceeds of corruption to the countries from which they came. The paper considers the mechanisms that the agencies in a returning country—the UK—have at their disposal and whether national policy changes can affect their focus and operation. Specifically it reviews the role and future of the International Corruption Unit of the National Crime Agency.     

Corruption and Banking Stability: Evidence from Emerging Economies

This article investigates the effect of corruption on banking stability using data from banks in emerging markets. The analysis first reveals that a lower level of corruption had a positive impact on bank stability and is associated with fewer credit losses and with more moderate credit growth. It then highlights the importance of bank and country characteristics in identifying the asymmetric effects of corruption on bank stability. Our evidence suggests that stability of banks that are acting in a country that has not adopted a corporate governance code or is not a member of the European Union is affected more by the corruption. Also, in countries with higher levels of corruption banks could increase their stability if they implement rigorous corporate governance practices.