增强实际受益人透明度与全球腐败治理

发布时间：2018-02-16 11:22

  本文关键词： 反腐败意愿 腐败容忍度 腐败存量 “四种形态” 实际受益人 全球腐败治理　出处：《河南社会科学》2017年05期 　论文类型：期刊论文

【摘要】：正腐败历来是困扰各个国家的问题。尽管各个国家已经采取诸多措施预防并惩治腐败,但"道高一尺魔高一丈",腐败官员逃避惩处的手段愈加精巧,利用离岸公司隐藏腐败犯罪事实、隐匿犯罪资产渐成趋势,为反腐工作带来了前所未有的挑战。这些挑战在2016年披露的"巴拿马文件"中得到了充分体现,所涉范围之广泛也足以证明这些挑战的全球性。因此,实际受益人在全球腐败治理当中日益受到国际社会的共同关注。2016年12月召开的第17
[Abstract]:Corruption has always been a problem for all countries. Although various countries have taken many measures to prevent and punish corruption, they have become more sophisticated in their efforts to evade punishment. The growing trend of using offshore companies to hide corruption crimes and concealment of criminal assets poses unprecedented challenges to anti-corruption efforts. These challenges were fully reflected in the Panama document, which was disclosed in 2016. The breadth of the scope is also evidence of the global nature of these challenges. As a result, the actual beneficiaries are increasingly receiving the common attention of the international community in the governance of global corruption.
【作者单位】： 湖南大学法学院;
【基金】：湖南省社会科学基金项目(16ZWC27)
【分类号】：D523.4;D997.9
，

本文编号：1515397