基于内部控制系统的防范商业贿赂犯罪问题研究

发布时间：2018-04-26 22:00

本文选题：内部控制 + 商业贿赂　；参考：《暨南大学》2009年硕士论文

【摘要】： 商业贿赂不仅破坏了廉政制度,也败坏了社会风气,更影响了经济的良性发展,商业贿赂犯罪不仅是司法部门打击的重点,对商业贿赂的治理也成为法学界研究的热点问题;会计造假、财务舞弊等案件的频繁发生,对资本市场乃至整个经济造成巨大的负面冲击,内部控制问题成为理论界和实务界关注的焦点。本研究通过对商业贿赂和内部控制之间关系的分析,从经济视角构建基于内部控制的商业贿赂犯罪防范体系。本研究通过问卷调查分析,证实商业贿赂犯罪与内部控制五要素之间的关系:内部控制环境是商业贿赂犯罪产生的基础环境,组织内部风险评估会成为商业贿赂犯罪的诱因,内部控制的效果与商业贿赂犯罪存在负相关关系;良好的信息沟通可以化解商业贿赂犯罪的风险,监督与商业贿赂犯罪之间存在此消彼长的内在关系。结合商业贿赂犯罪的特点与发展趋势,本文提出:首先,要明确行政、企事业单位所有权的行使及对经营、管理权的有效监督;第二,要优化组织内部控制的环境;第三,结合组织的遵循性目标评价潜在的风险;第四,注重控制活动的制度规范建设和程序执行;第五,建立畅通的信息沟通渠道;第六,实现内部监督和外部控制的有机结合。
[Abstract]:Commercial bribery not only destroys the clean government system, but also impairs the social ethos and affects the benign development of economy. The crime of commercial bribery is not only the focal point of the justice department, but also the hot issue of the law circles. The frequent occurrence of accounting fraud and financial fraud has caused a huge negative impact on the capital market and even the whole economy. The internal control problem has become the focus of the theoretical and practical circles. Based on the analysis of the relationship between commercial bribery and internal control, this study constructs a commercial bribery crime prevention system based on internal control from the economic perspective. Through the analysis of questionnaire, this study proves the relationship between the commercial bribery crime and the five elements of internal control: the internal control environment is the basic environment for the commercial bribery crime, and the organization of internal risk assessment will become the inducement of the commercial bribery crime. There is a negative correlation between the effect of internal control and the crime of commercial bribery. Good communication of information can resolve the risk of commercial bribery crime, and there is an inherent relationship between supervision and commercial bribery crime. Combined with the characteristics and development trend of commercial bribery crime, this paper puts forward the following points: first, it is necessary to make clear the exercise of the ownership of administration, enterprises and institutions and the effective supervision of management and management power; second, to optimize the environment of internal control of the organization; third, to improve the environment of internal control of the organization; Combined with the compliance objectives of the organization to evaluate the potential risks; fourth, focus on the control activities of the system construction and implementation of procedures; fifthly, establish a smooth channel of information communication; sixth, to achieve the organic combination of internal oversight and external control.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D917.6;F203

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