外资企业商业贿赂事件后的合规性内部控制：多案例研究

发布时间：2019-01-25 20:50

【摘要】：自改革开放以来,我国开启市场经济时代。我国政府通过各项优惠政策等方式大力吸引外资企业进入我国进行投资,想以此方式促进我国经济的迅速发展。然而外资企业进入我国,对我国来说是一把双刃剑。一方面,外资企业为我国经济注入了活力,促进了我国产业结构优化和升级,促进了我国经济的持续发展;另一方面,外资企业的入驻加剧了行业内企业之间的竞争,对我国经济结构转型和生态环境保护产生一些消极影响。外资企业必须在华依法合规经营,但是近十几年来,外资企业在华经营被曝光的商业贿赂案件持续增加,这些贿赂事件不仅对企业本身产生负面后果,也对国内企业造成不良的示范作用,危害我国的宏观经济调控,恶化投资环境,损害我国民众的根本福利。因此有必要加强对跨国企业在华贿赂的问题研究,督促其加强合规性建设,避免我国成为“洋腐败”的温床,以维护我国市场经济的公平竞争环境。本文通过案例分析和规范研究的方法,以影响较大的西门子、雅芳和葛兰素史克这三家公司在华贿赂事件作为研究对象,比较其曝光前后合规性内部控制的变化,以评估企业反商业贿赂的内部治理效果。其中,医药作为商业贿赂案件的多发行业,选取了近期发生的葛兰素史克案件,可以评估国内外在合规性内部控制的发展方面的变化情况。从变化分析结果来看,西门子和葛兰素史克公司在贿赂案接受惩处之后,对于企业的内部控制加大投入,特别是在内部控制环境、内部控制活动和风险评估方面。葛兰素史克公司在2014年构建了新的风险控制框架,并且重新确定了风险管理部门的设置和责任。西门子公司更是设立了合规官这一职务,2009年出具了第一份合规官督察报告,通过合规项目、建立合规组织、利用合规工具建立了全新的合规体系。在经过一系列改变之后,西门子和葛兰素史克公司慢慢走出低谷。相反,雅芳公司在贿赂案后,在合规性内部控制建设方面措施乏力,公司声誉和业绩也大不如前。本文的研究发现证明了反贿赂合规性内部控制建设对国内外企业发展有重要意义,多案例比较得到的经验教训对企业如何加强合规性内部控制建设有一定借鉴意义。
[Abstract]:Since the reform and opening up, China has opened the era of market economy. In order to promote the rapid development of China's economy, the Chinese government has made great efforts to attract foreign-funded enterprises to invest in our country through various preferential policies. However, the entry of foreign-funded enterprises into our country is a double-edged sword. On the one hand, foreign-funded enterprises have injected vitality into our economy, promoted the optimization and upgrading of China's industrial structure, and promoted the sustainable development of our economy. On the other hand, the entry of foreign-funded enterprises intensifies the competition among enterprises in the industry and has some negative effects on the transformation of economic structure and the protection of ecological environment in China. Foreign-funded enterprises must operate in accordance with the law in China, but in the past decade or so, the number of commercial bribery cases in which foreign-funded enterprises have been exposed has continued to increase. These bribery incidents not only have negative consequences for the enterprises themselves, It also has a negative demonstration effect on domestic enterprises, endangers our macroeconomic regulation and control, deteriorates the investment environment, and harms the fundamental welfare of Chinese people. Therefore, it is necessary to strengthen the research on bribery of multinational enterprises in China, urge them to strengthen the construction of compliance, and avoid our country becoming the hotbed of "foreign corruption" in order to maintain the fair competition environment of our market economy. Through case analysis and normative research, this paper takes the bribery incident of Siemens, Avon and GlaxoSmithKline in China as the object of study, and compares the changes of compliance internal control before and after its exposure. In order to evaluate the internal governance effectiveness of the enterprise anti-commercial bribery. Among them, medicine, as the industry with multiple cases of commercial bribery, selects the recent GlaxoSmithKline case to evaluate the development of compliance internal control at home and abroad. From the change analysis results, Siemens and GlaxoSmithKline have increased their investment in the internal control of the enterprise after the bribery case was punished, especially in the internal control environment, internal control activities and risk assessment. GlaxoSmithKline set up a new risk control framework in 2014 and redefined the settings and responsibilities of its risk management division. Siemens has also created the compliance officer position, in 2009 issued the first compliance officer compliance report, through compliance projects, the establishment of compliance organizations, using compliance tools to establish a new compliance system. After a series of changes, Siemens and GlaxoSmithKline slowly came out of the trough. In contrast, Avon's bribery practices have been weak in terms of compliance with internal controls, and the company's reputation and performance have fallen short. The findings of this paper prove that the construction of internal control of anti-bribery compliance is of great significance to the development of domestic and foreign enterprises, and the experience and lessons from multi-case comparison have a certain reference significance for enterprises how to strengthen the construction of internal control of compliance.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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