摘要
将公司治理理论作用于反商业贿赂领域是一种全新视角下的防治手段,其价值取向在于充分运用公司组织结构的自身力量治理防范各种在商业活动中极易出现的商业贿赂。以公司治理结构与反商业贿赂行为在主体与整体目标要素的契合,通过独立董事制度的建立与完善、强化公司内部相关主体的诚信义务和问责机制以及建立与运用公司社会责任机制等从公司自身制度层面最大限度地治理商业贿赂。
Applying the theory of corporation governing to anti - commercial bribe is a measure from a new angle of view, the value orientation of which is to prevent and control the most frequent commercial bribes in business activities by employing interior potency of the organizational structure of a corporation that control the commercial bribery from integrating the governing structure of the corporation with anti-commercial bribery in aspect of subject and integrated purpose, establishing and ameliorating the independent director system, intensifying the obligation of good faith and responsibility within the corporation, and establishing and implementing social liability mechanism of corporation, thus farthest governing the commercial bribes on interior systematic level of the corporation.
出处
《国家检察官学院学报》
2007年第4期87-92,共6页
Journal of National Prosecutors College
关键词
商业贿赂
公司治理
防范控制
commercial bribery corporation governing prevention and control