摘要
在国际社会提高透明度及抑制腐败的运动中,跨国公司作为商业贿赂的重要主体,其角色越来越受到重视。跨国公司出于遵守法律,创造廉洁透明的商业环境以及自身伦理建设和树立良好公众形象的需要,都有通过自我控制消除商业贿赂的动力。虽然许多大型跨国公司利用企业伦理教育控制、财务制度控制及合规监察控制等途径对商业贿赂进行伦理控制,但其成效并不显著。在现行法律框架下,跨国公司控制商业贿赂面临着执行过程中的巨大成本。为此,各国应加强法律的双向激励机制,促使跨国公司积极投身商业贿赂的伦理控制。
In the movement of international community＇s transparency enhancement and corruption inhibition,transnational corporations,as the main subject of commercial bribery,have drawn more and more attention.In order to comply with the law,create a clean and transparent business environment,build ethics and set a good public image,they are making efforts to eliminate commercial bribery through self-control.Although many large multinational corporations have tried to curb commercial bribery by business ethics education,financial control and compliance monitoring system,its effectiveness is not significant.Under the current legal framework,multinational corporations face huge cost in the process of implementing the self-control of commercial bribery.Therefore,countries around the world should strengthen the legal mechanism of double incentive to encourage multinational corporations to throw themselves to the ethical control of commercial bribery actively.
出处
《天津法学》
2011年第3期82-89,共8页
Tianjin Legal Science
关键词
跨国公司
商业贿赂
伦理控制
commercial bribery
transnational corporation
ethical control
