摘要
作为企业合规的核心领域,反商业贿赂合规是改善企业内部治理机构、强化内控机制的重要抓手,推进反商业贿赂合规体系建设已成为企业预防商业贿赂犯罪的有效途径。探索建立高效、合理且契合自身实际条件的反腐败、反贿赂合规机制是我国中小微企业亟待解决的重要课题。《中小企业合规管理体系有效性评价团体标准》的颁布实施,为中小微企业建立合规管理体系提供了明确的指引和依据。以该《标准》为指引,中小微企业应当从合规组织架构与职责划分、合规风险识别与评估、合规培训与文化建设、纠错机制与持续改进等方面打造适合自身的反商业贿赂合规计划。
As the core area of corporate compliance,anti-commercial bribery compliance serves as a crucial lever for improving internal governance structures and strengthening internal control mechanisms.Advancing the construction of an anti-commercial bribery compliance system has become an effective approach for enterprises to prevent commercial bribery crimes.Exploring the establishment of an efficient,rational,and contextually relevant anti-corruption and anti-bribery compliance mechanism is an urgent issue for small and medium-sized enterprises(SMEs)in China.The implementation of the“Effective Evaluation Group Standard for Compliance Management Systems of Small and Medium-sized Enterprises”has provided clear guidance and a basis for SMEs to establish compliance management systems.Guided by this standard,SMEs should develop their own anti-commercial bribery compliance plans in areas such as compliance organizational structure and responsibility delineation,compliance risk identification and assessment,compliance training and cultural development,error correction mechanisms and continuous improvement.
作者
张惠瑶
贺鸣
ZHANG Huiyao;HE Ming(Kunming University,Kunming 650214,China)
出处
《滁州职业技术学院学报》
2023年第4期45-49,共5页
Journal of Chuzhou Polytechnic
关键词
反商业贿赂
合规计划
中小微企业
合规体系建设
Anti-commercial bribery
Compliance plan
Small and medium-sized enterprises(SMEs)
Compliance system construction