国有企业惩防体系在经营管理中的应用

把惩防体系植于企业内部控制和风险管理制度之内,融入企业经营管理体系之中是新时期、新形势下国有企业惩防体系建设的方向。文章对国有企业惩防体系的内涵、实施途径,以及取得的成效进行初步探讨。     

公务员高薪激励政策的现实局限——一个理论模型

结合经济转型国家的实际执法环境,提出一个不确定性条件下薪酬激励政策的理论模型,用来研究公务员高薪激励政策的现实局限性。研究结果表明,对于风险规避的代理人,由于存在现实的层级惩罚制度,一定范围内的腐败活动不可能由增薪得到遏制,只有在惩罚制度具有较好执行力的条件下,提高薪酬才能在一定程度上激励官员减少腐败;在转轨国家对腐败行为"有限容忍"的政策环境中,高薪激励手段能减少执法成本,但不能有效地遏制腐败。因此,一个旨在降低监督与执法成本的制度设计是治理腐败的较好选择。     

Spiraling Down into Corruption: A Dynamic Analysis of the Social Identity Processes that Cause Corruption in Organizations to Grow

To date, theory and research on corruption in organizations have primarily focused on its static antecedents. This article focuses on the spread and growth of corruption in organizations. For this purpose, three downward organizational spirals are formulated: the spiral of divergent norms, the spiral of pressure, and the spiral of opportunity. Social Identity Theory is used to explain the mechanisms of each of these spirals. Our dynamic perspective contributes to a greater understanding of the development of corruption in organizations and opens up promising avenues for future research. Niki A. den Nieuwenboer is a Ph.D. candidate at the Department of Business & Society Management at RSM Erasmus University, The Netherlands. Her research interests include the growth and development of collective corruption in organizations. She holds a Master of Arts in Social Psychology from the University of Leiden, The Netherlands. Prior to starting her academic career, she worked as a consultant in business ethics and fraud prevention for KPMG Forensic in Brussels, Belgium. Muel Kaptein is Professor of Business Ethics and Integrity Management at the Department of Business & Society Management at RSM Erasmus University, The Netherlands. His research interests include the management of ethics, the measurement of ethics, and the ethics of management. His␣research has been published in the Academy of Management Review, Business & Society, Corporate Governance, Journal of Business Ethics, Journal of Management Studies, Journal of Organizational Behavior, and Organization Studies, among others. He is the author of the books Ethics Management (Springer, 1998), The Balanced Company (Oxford University Press, 2002), and The Six Principles of Managing with Integrity (Articulate Press, 2005). He is also director at KPMG Integrity, which he co-founded in the Netherlands in 1995.     

论当前我国贿赂犯罪的新情况及建议

贿赂犯罪是世界范围内腐败问题的重要组成部分。随着社会政治、经济、文化等方面的发展,我国贿赂犯罪呈现出新特点,贿赂方式多样化、国际化,贿赂犯罪的内涵和外延也有待法律更合适地界定。对这些新问题的研究,将有利于我们更好地预防和打击贿赂犯罪。从犯罪构成四方面对贿赂犯罪发展中出现的各种新情况、新问题进行了探讨,对我国贿赂犯罪立法和司法提出了一系列建议。     

国家审计与国家监察服务腐败治理的路径探索——基于协同视角的思考

随着国家监察体制改革的全面推进,国家监督系统焕发新的生机。国家审计与国家监察作为国家监督系统的重要组成部分,理应充分发挥监督职能以保证国家可持续发展。从国家监察体制改革特点入手,基于受托经济责任观,全面分析国家审计及国家监察分别与腐败治理的相关关系,并以腐败治理为核心,从战略层面、管理层面和结果层面三个层面探求国家审计与国家监察的耦合路径,使两者通过有效耦合路径将监督协同效应发挥到极致,进而保证政府公共受托经济责任全面有效地履行。     

行政腐败防治机制的建立问题探究

文章从树立正确的行政价值观、健全防治行政腐败的专门法律法规和建立行政激励机制等三个方面入手对行政腐败防治机制的建立问题进行分析。     

The Underground Economy in the Late 1990s: Evading Taxes,or Evading Competition?

This paper studies the driving forces behind the considerable expansion of the underground economy during the late 1990s. I propose a novel explanation for this phenomenon: the sharp increase in market competition worldwide, which reduces prices and profits and drives firms into the shadow economy. Empirical evidence from a panel covering 45 countries from 1995 to 2000 shows that increased competition is indeed correlated with an expansion of the underground economy. The effect is strongest in low-tax, high-corruption countries that do not provide the public services which make it worthwhile for firms to remain official despite growing competitive pressure.     

腐败与国际直接投资关系研究综述

腐败与FDI关系研究是制度与经济增长关系研究的一个新兴分支,也是近年来新制度经济学和国际投资理论研究的前沿问题.目前学术界的研究主要围绕四个方面进行:腐败对国际资本流动类型的影响;东道国腐败对FDI总量的影响;东道国腐败对FDI构成的影响;东道国和投资国腐败程度差异对FDI的影响,且实证研究的结果一般支持腐败对FDI流入的负效应.对已有的研究成果进行梳理和总结,有助于后续的相关研究.