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。     

企业集团如何防范商业贿赂

<正>一、限制、减少权力寻租治理商业贿赂,政府责无旁贷,其中关键的一点就在于转变政府职能,不断强化国家宏观经济管理职能,更加注重社会管理、公共服务、市场监督,进一步减少行政权力对经济活动的干预。     

Bribery in International Business Transactions

Globalization leads to cross-border business transactions between societies with very different norms and regulations regarding bribery. Bribery in international business transactions can be seen as a function of not only the demand for such bribes in different countries, but the supply, or willingness to provide bribes by multinational firms and their representatives. This study addresses the propensity of firms from 30 different countries to engage in international bribery. The study incorporates both domestic (economic development, culture, and domestic corruption in the supplying country) and international factors (those countries’ patterns of trade and involvement in international accords) in explaining the willingness to bribe abroad. The propensity to provide bribes was the lowest when corruption was not tolerated in the multinational firms’ home countries, when the firms’ countries were signatories of the Organization for Economic Cooperation and Development (OECD) anti-bribery convention, and when those countries traded heavily with wealthier nations. Further, these findings are maintained when controlling for levels of economic development and cultural values in the supplying country. In terms of culture, firms from high power distance countries showed a somewhat greater propensity for providing bribes in transactions with less-developed nations.     

企业跨国商务中的贿赂与伦理

在跨国营销与商务管理中,企业伦理问题则变得更加复杂,因为不同文化群体的价值观相去甚远。在一个国家被认为是正确的观念,在另一个国家可能完全不被接受。但是,不管企业伦理多么复杂,让人难以适从,一些基本的准则还是可以帮助全球营销人规范好公司与其自身的商务行为。     

治理商业贿赂的会计路径

<正>商业贿赂行为中涉及的会计问题(一)回扣及其会计监控问题回扣是商业贿赂比较常见的一种表现形式。它具有以下两个特征:     

Transnational Bribery: Is it Inevitable?

Transnational bribery has sometimes been seen by companies as an unavoidable part of the price of "getting the deal". As this article indicates, allegations concerning bribery - which may or may not be valid in specific instances - are common in many industries and many countries; and despite moves to curb it, especially in the USA, it may still be increasing. This article describes the steps which have been taken so far in the OECD and elsewhere to tackle it, ending with the author's own assessment of the most realistic programme for action.     

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。     

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。     

Bribery and Corruption: the OECD Convention on Combating the Bribery of Foreign Public Officials in International Business Transactions

This article discusses the effects of the OECD Convention on Combating the Bribery of Foreign Public Officials, which was signed in 1997 and is due to be implemented by the signatory nation-states this year. The Convention represents the expansion of legal measures to combat the bribery of foreign public officials by individuals or corporations, and it has been accompanied by the Organisation of American States' Convention Against Corruption. Previously the Foreign Corrupt Practices Act (FCPA), which applied only to United States individuals or corporations, 'stood alone in the world as a legal barrier to transnational bribery' (Low, Bjorklund and Atkinson 1998:245). This article proceeds in stages to evaluate implications of the Convention. Firstly the Convention is placed in the context of the increased focus on transnational business bribery in recent years. Second, the main points of the Convention are outlined. Third, the issues and problems posed by the Convention for business are discussed. Finally some themes regarding enforcement by the relevant authorities are outlined.     

Bribery in International Business in Post-Soviet Union Countries

Data from 1996 to 2016 on perceived levels of bribe taking in 15 post-Soviet Union countries indicate three distinct groups—Russia and seven contiguous countries are most prone to bribe taking, a set of four countries in the southwest less so, and the three Baltic nations are the least corrupt. Public officials in countries that have high economic freedom and human development, are democracies, and proactively adhere to global anti-bribery treaties are less likely to take bribes. The findings show that despite a common recent history, the countries have evolved differently following the breakup. Implications for international businesses are discussed.     

商业贿赂犯罪之成因与对策

商业贿赂犯罪损及民生.诱发和刺激商业贿赂犯罪的因素,其成因主要有:法网粗疏、执法软化,体制缺陷,监督乏力,潜规则盛行等.据此,应完善刑事立法、严格法律适用,深化体制改革、建立长效机制,强化预防意识、健全监督机制,培育清廉文化、净化社会环境,多管齐下,治理商业贿赂犯罪.     

商业贿赂犯罪原因及对策分析

编者按：商业贿赂问题在社会责任理论体系中界定为“合规”的范围，是企业履行社会贾任的基础，体现着企业基本的商业道德伦理和文化，也根本上影响着企业的发展、公平的市场经济环境的营造。本文着力从法律角度分析商业贿赂犯罪的特点，探寻其发生的主要原因，兹为企业经营提供警示与借鉴，并为有关政府机构提出防治建议。     

基于反商业贿赂的企业内部控制系统优化

<正>一、商业贿赂对企业内部控制系统的冲击在现实的经济环境下,商业贿赂成为不法企业在市场竞争中的“制胜法宝”,这使得守法经营的企业沦为受害者,形成所谓“劣币驱逐良币”的现象,商业贿赂逐渐成为社会的一种潜规则,企业的内部控制系统也容易在商业贿赂大潮的冲击下而失效,具体表现在以下几个方面:     

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。     

从资金流动角度审视商业贿赂

<正>一、商业贿赂的资金流动方式虽然商业贿赂形式多样且极为隐蔽,但有一个共性,即与资金流动息息相关。资金流是商业贿赂的血液,在整个商业贿赂过程中,资金以各种看似合法的方式流动着,遮掩着行贿者和受贿者之间的肮脏交易。主要有以下几种表现形式：     

I Know What I Need: Optimization of Bribery

Journal of Business Ethics - Corruption has been a major obstacle to economic growth around the world. In this paper, we examine how firms interact with corrupt government officials either to...     

反商业贿赂舆论监督的新亮点

反商业贿赂的警钟，是一位大学教授敲响的。国务院总理温家宝指出，治理商业贿赂是今年的反腐败重点。胡锦涛两次批示要求有关部门拿出解决方案，坚决制止商业贿赂行为。中纪委研究后成立了由22个部门组成的治理商业贿赂领导小组，反商业贿赂行动由此开始，中央到地方媒体积极配合，使舆论监督出现了新亮点和前所未有的力度。     

Bribery and implicit agreements: A reply to Philips

The author has elsewhere defended the view that accepting a bribe involves the violation of an implicit or explicit promise or understanding associated with an office or position that one occupies and that therefore it is prima facie wrong to accept a bribe. Michael Philips has criticized this position in a recent paper. He argues that (a) there are cases in which accepting a bribe violates no promises or agreements, and (b) there are cases in which there is no prima facie duty to refuse an offer of a bribe. The author offers replies to both of these objections.Thomas L. Carson is Associate Professor of Philosophy at Loyola University in Chicago. He was awarded the NEH Fellowship for College Teachers. He is the author of The Status of Morality (D. Reidel, Philosophical Studies Series, 1984), and he has written numerous articles concerning both ethical theory and applied ethics.