论美国《反海外腐败法》对中国企业合规审查的启示

发布时间：2018-11-07 21:24

【摘要】：朗讯“贿赂事件”和张恩照的辞职事件不仅使中国的商业“潜规则”浮出水面,也将美国《反海外腐败法》带到我们面前。美国《反海外腐败法》(英文全称“Foreign Corrupt Practices Act”,简称“FCPA”)颁布于1977年,并分别于1988年与1998年进行了修订,旨在禁止美国个人和企业直接或间接地向外国官员、外国政党或候选人进行非法支付。 FCPA主要由两部分内容组成,即反贿赂条款与账簿和记录条款。反贿赂条款规定:任何“发行人”和“国内业务”及其管理人员、董事、职员或代理人或代表其行事的股东,如果利用邮件或州际商业的任何工具或腐败手段提供、支付、允诺支付或授权支付任何金钱或提供礼物、给予或授权提供任何财物给“任何外国官员”或“任何外国政党或其官员或外国政党的任何候选人”,以图取得、维持业务或获取任何不正当利益为目的,都是违法行为。账簿和记录条款要求保持账簿和记录的完整性与准确性,建立内部会计控制制度,并进行披露,以明确反映资产的去向与方式,从而杜绝发行人的腐败支付。合规审查,即合规部门或合规管理岗位对合规风险的管理,即识别、评估、防范、上报、追踪并检验企业合规风险的合规审查制度。中国企业接触到“合规”这个概念时间还不长,对合规审查职能的建立往往是被动性的,方式上仍旧倾向于合规事件发生后法律性事务处理,而不是将重点提前至事前的防范。除了我国现有的法律规定之外,我国已经于2003年12月签署了《联合国反腐败公约》,因此我国何时制定涉及海外贿赂行为的法律法规就显得十分重要。其次,随着我国加入“世界贸易组织”及经济全球化,中国企业越来越多地参与到国际商贸活动中,并开始雄心勃勃地拓展海外市场,在国外建立分支机构和在海外市场谋求上市,这就不可避免地将受到美国、欧盟,以及其他国家FCPA相关法律的制约。但是,我国企业的合规审查制度建设上,起步较晚,实践也不多。因此,对美国及其他国家FCPA相关法律与国际先进企业的最佳实践进行研究,是十分必要的。建立一个有效的合规审查制度,首先要获得企业最高管理层的支持和参与,并且在合规审查中投入足够的人力和财力。其次,必须有一套事先制订的合规审查流程,这一流程,既包含了静态的文件,又是一整套可按步骤操作的工作程序和相配套的其他制度,如匿名举报制度和违反合规政策的惩治制度。
[Abstract]:Lucent's bribery incident and Zhang Enzhao's resignation not only brought China's business "hidden rules" to the surface, but also brought the United States'"overseas Corruption Act" to our front. The United States overseas Corruption Act ("Foreign Corrupt Practices Act", or "FCPA") was enacted in 1977 and amended in 1988 and 1998, respectively, to prohibit American individuals and businesses from directly or indirectly referring to foreign officials. Foreign political parties or candidates make illegal payments. FCPA mainly consists of two parts, namely, anti-bribery clause, account book and record clause. The anti-bribery clause provides that any "issuer" and "domestic business" and its managers, directors, employees or agents, or shareholders acting on their behalf, shall be paid if they are provided by mail or by any instrument of interstate commerce or by corrupt means, Promising to pay or authorize the payment of any money or to provide gifts, giving or authorizing the provision of any property to "any foreign official" or "any foreign political party or any of its officials or any candidate of a foreign political party" for the purpose of obtaining, It is illegal to maintain business or to obtain any improper advantage. The books and records terms require that the integrity and accuracy of the books and records be maintained, that internal accounting controls be established and disclosed in order to clearly reflect the whereabouts and manner of the assets, thereby eliminating corrupt payments by the issuer. Compliance review is the compliance review system for identifying, evaluating, guarding against, reporting, tracking and testing compliance risks in compliance departments or compliance management positions. Chinese companies have not been exposed to the concept of "compliance" for a long time, and the establishment of a compliance review function is often passive, in a way that still tends to deal with legal matters after compliance matters occur, rather than focusing on pre-emptive prevention. In addition to the existing laws and regulations of our country, our country has signed the UN Convention against Corruption in December 2003, so it is very important when our country formulates the laws and regulations concerning overseas bribery. Secondly, with China's accession to the "World Trade Organization" and economic globalization, Chinese enterprises are participating more and more in international trade and trade activities and are beginning to expand their overseas markets with ambition. Setting up branches abroad and seeking listings in overseas markets will inevitably be governed by FCPA laws in the United States, the European Union, and other countries. However, the construction of compliance review system of Chinese enterprises started late, and the practice is not much. Therefore, it is necessary to study the relevant laws of FCPA and the best practices of international advanced enterprises in the United States and other countries. To establish an effective compliance review system, we must first obtain the support and participation of the top management of the enterprise, and invest sufficient human and financial resources in the compliance review. Second, there must be a pre-established compliance review process that includes both static documentation and a set of step-by-step working procedures and supporting other systems, Such as anonymous reporting system and violation of compliance policy punishment system.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.294;D971.2

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