构建反商业贿赂的内部审计预防机制研究

发布时间：2018-06-01 17:03

本文选题：商业贿赂行为 + 预防机制　；参考：《经济问题探索》2008年02期

【摘要】：多年的反腐实践经验证明,只有从源头上治理腐败,腐败问题才能减少群发效应。因此,对商业贿赂的治理重点应由事后惩治,转移到事前预防,构建一个完整的预防商业贿赂的体系,而内部审计就具有这样的事前预防功能,本文以研究商业贿赂治理为主线,通过分析内部审计预防商业贿赂的可能性,提出构建内部审计预防商业贿赂的机制及其保障其有效运行的措施。只要制定了切实可行的防范机制,便可以用内部审计筑起一道抵御商业贿赂的防火墙。
[Abstract]:Years of anti-corruption experience proved that only from the source of corruption, corruption can reduce the mass effect. Therefore, the focus of governance on commercial bribery should be shifted from punishment after the event to prevention in advance, and a complete system of prevention of commercial bribery should be constructed. Internal audit has such a preventive function in advance. Based on the study of the governance of commercial bribery, this paper analyzes the possibility of preventing commercial bribery by internal audit, and puts forward the mechanism of preventing commercial bribery by internal audit and the measures to ensure its effective operation. Once a practical preventive mechanism is established, a firewall against commercial bribery can be built with internal audit.
【作者单位】：云南师范大学昆明医学院
【分类号】：F239.45

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