美国《反海外腐败法》之解读与启示
发布时间：2018-08-17 13:33
【摘要】： 本文拟研究美国《反海外腐败法》的法律内容,介绍该法律为国际公约和各国立法吸收与借鉴的概况,分析我国的反腐败理论与实践,总结《反海外腐败法》对我国借鉴与启示,提出完善我国反腐败治理的建议。 全文共分为导言和正文两个部分。正文分为四章。 第一章详细考察了《反海外腐败法》的立法背景、立法目的、法律内容、执行机构与执行方式。该章首先介绍《反海外腐败法》的立法背景与立法目的,即该部法律主要是美国政府为规制本国国内企业与上市公司的海外行贿行为所制定的一项法律。其次,该章主要介绍《反海外腐败法》的法律内容,即该法律主要有两个条款组成:反商业贿赂条款与会计条款。反商业贿赂条款规定,任何美国国内企业、发行人向外国官员腐败性地促成支付、支付、承诺支付或者授权支付任何有价值之物的,均属于犯罪。不仅企业本身,该企业的高管与直接责任人员也要承担刑事责任。会计条款主要通过要求公司在财务会计记录上保持透明性与完整性,并制定合理的内部会计控制制度,以减少虚假交易与非法交易的产生。再次,该章主要考察《反海外腐败法》的执行机构与执行方式。该部法律由美国司法部与证券交易委员会以“平行管辖”的方式互相合作执行。证券交易委员会负责对发行人进行调查并提起民事诉讼,司法部负责对国内企业进行调查并提起民事与刑事诉讼,以及对发行人调查并提起刑事诉讼。 第二章主要介绍了该部法律的国际化背景与国际化表现。在国际化背景中,主要考察了欧盟、非盟、亚太经合组织以及其它国际组织的反海外腐败立法与特色机制,这些立法与机制大多借鉴了《反海外腐败法》的内容。在此种背景下,《反海外腐败法》经历了由单边立法到区域性立法,再由区域性立法到全球性立法的推广。此种推广主要体现在经济合作组织制定的《禁止在国际商业交易中贿赂外国公职人员公约》,联合国制定的《联合国反腐败公约》以及一些主要贸易国家的反海外腐败立法中。 第三章分析了我国的反腐败的理论与实践,并总结了我国反腐败立法中的不足之处。我国当前的反腐败立法呈现出法律规范众多,但立法技术简单,法律空白存在,与国际做法脱节等问题,很难有效地规制实践中存在的所有贿赂犯罪。 第四章主要研究《反海外腐败法》对我国的影响与启示。该部法律已经影响到众多跨国企业的在华子公司、分公司及其合作伙伴。并且,我国己经成为该部法律执行的重要规制地域。因此,通过研究这部法律,一方面可以为我国受到此法律影响的商业主体提供有益的参考。另一方面,亦可以通过吸收与借鉴《反海外腐败法》中的立法形式与法律规范,以及特色的法律执行机制,来完善我国的反腐败立法。例如,扩大对于行贿主体与贿赂形式的法律规定,建立公司内部治理机制,完善反腐败执行机制,加强国际合作与交流等。最后,笔者对于我国是否需要制定类似的反海外腐败法提出一定的分析与思考。
[Abstract]:This paper intends to study the legal content of the Anti-Overseas Corruption Act of the United States, introduce the general situation of the law being absorbed and used for reference by international conventions and legislations of various countries, analyze China's anti-corruption theory and practice, summarize the reference and Enlightenment of the Anti-Overseas Corruption Act to China, and put forward some suggestions for improving China's anti-corru
The full text is divided into two parts: introduction and text. The main body is divided into four chapters.
Chapter One examines the legislative background, legislative purpose, legal content, enforcement agencies and enforcement methods of the Anti-Overseas Corruption Act in detail. Second, this chapter mainly introduces the legal content of the Anti-Overseas Corruption Act, which consists of two main provisions: the anti-commercial bribery clause and the accounting clause. Accounting clauses require companies to maintain transparency and integrity in their financial and accounting records and to establish reasonable internal accounting control systems to reduce the occurrence of false transactions and illegal transactions. The Securities and Exchange Commission is responsible for investigating and instituting civil proceedings against issuers, and the Department of Justice is responsible for investigating and instituting civil proceedings against domestic enterprises. Investigate and initiate criminal proceedings against criminal proceedings, as well as for issuers.
The second chapter mainly introduces the internationalization background and the internationalization performance of the law. In the internationalization background, it mainly inspects the anti-overseas corruption legislation and characteristic mechanism of EU, AU, APEC and other international organizations. Most of these legislation and mechanism draw lessons from the content of Anti-overseas Corruption Law. The External Corruption Act has undergone the promotion from unilateral legislation to regional legislation, and then from regional legislation to global legislation. This promotion is mainly reflected in the Convention on the Prohibition of Bribery of Foreign Public Officials in International Business Transactions, the United Nations Convention against Corruption and some major trading countries. Anti corruption legislation.
The third chapter analyzes the theory and practice of anti-corruption in our country, and summarizes the deficiencies of anti-corruption legislation in our country.
Chapter Four mainly studies the influence and Enlightenment of Anti-Overseas Corruption Law on China.This law has already affected many multinational corporations'subsidiaries, branches and their partners in China.Moreover, China has become an important regulatory area for the enforcement of this law.Therefore, through studying this law, on the one hand, we can receive this Law for our country. On the other hand, we can improve our anti-corruption legislation by absorbing and drawing lessons from the legislative forms and legal norms in the Anti-Overseas Corruption Law, as well as the characteristic law enforcement mechanism. For example, we can expand the legal provisions on the subject of bribery and the form of bribery, and establish the internal governance mechanism of the company. Finally, the author puts forward some analysis and Reflection on whether China needs to enact similar anti-corruption laws overseas.
【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】：D971.2;DD914
本文编号：2187795
[Abstract]:This paper intends to study the legal content of the Anti-Overseas Corruption Act of the United States, introduce the general situation of the law being absorbed and used for reference by international conventions and legislations of various countries, analyze China's anti-corruption theory and practice, summarize the reference and Enlightenment of the Anti-Overseas Corruption Act to China, and put forward some suggestions for improving China's anti-corru
The full text is divided into two parts: introduction and text. The main body is divided into four chapters.
Chapter One examines the legislative background, legislative purpose, legal content, enforcement agencies and enforcement methods of the Anti-Overseas Corruption Act in detail. Second, this chapter mainly introduces the legal content of the Anti-Overseas Corruption Act, which consists of two main provisions: the anti-commercial bribery clause and the accounting clause. Accounting clauses require companies to maintain transparency and integrity in their financial and accounting records and to establish reasonable internal accounting control systems to reduce the occurrence of false transactions and illegal transactions. The Securities and Exchange Commission is responsible for investigating and instituting civil proceedings against issuers, and the Department of Justice is responsible for investigating and instituting civil proceedings against domestic enterprises. Investigate and initiate criminal proceedings against criminal proceedings, as well as for issuers.
The second chapter mainly introduces the internationalization background and the internationalization performance of the law. In the internationalization background, it mainly inspects the anti-overseas corruption legislation and characteristic mechanism of EU, AU, APEC and other international organizations. Most of these legislation and mechanism draw lessons from the content of Anti-overseas Corruption Law. The External Corruption Act has undergone the promotion from unilateral legislation to regional legislation, and then from regional legislation to global legislation. This promotion is mainly reflected in the Convention on the Prohibition of Bribery of Foreign Public Officials in International Business Transactions, the United Nations Convention against Corruption and some major trading countries. Anti corruption legislation.
The third chapter analyzes the theory and practice of anti-corruption in our country, and summarizes the deficiencies of anti-corruption legislation in our country.
Chapter Four mainly studies the influence and Enlightenment of Anti-Overseas Corruption Law on China.This law has already affected many multinational corporations'subsidiaries, branches and their partners in China.Moreover, China has become an important regulatory area for the enforcement of this law.Therefore, through studying this law, on the one hand, we can receive this Law for our country. On the other hand, we can improve our anti-corruption legislation by absorbing and drawing lessons from the legislative forms and legal norms in the Anti-Overseas Corruption Law, as well as the characteristic law enforcement mechanism. For example, we can expand the legal provisions on the subject of bribery and the form of bribery, and establish the internal governance mechanism of the company. Finally, the author puts forward some analysis and Reflection on whether China needs to enact similar anti-corruption laws overseas.
【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】：D971.2;DD914
【引证文献】
相关硕士学位论文 前3条
1 梁晓元;反腐败国际合作的国际法问题与完善[D];北京交通大学;2012年
2 杨婷;英美反海外腐败法律制度研究[D];华东政法大学;2012年
3 田野;拒绝引渡的法律条件研究[D];辽宁大学;2013年
，本文编号：2187795
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