1借鉴跨国公司反腐促进我国企业合规(电子版).ppt

* * * * * * * * * * * * * * * * * * * * Dr. Lu – “I like the way you conclude the presentation by putting this 牵一发而动全身 to highlight it – it is really true, when an incident happens, and audit process starts, the Company will be completely (depending on the nature of the case) expose to audit, anything can be used as evidence. For this particular reason, I may suggest that slide 7 (challenges to MNC) should have a mention about restrict and accurate written record information – Companies have to have sound record management on this focus to protect themselves. I also find it’s a challenge that how much resource (skills) acquire to ensure the operation of the management and system, is going to be a challenge.” * * * * * * * * * Key Offences Under the Act 该法案涉及的主要违法行为 Criminalises bribery connected to the UK (public officials and private, commercial bribery) 与英国（公共官员及私人商业）有关的贿赂犯罪 Three general offences: 三种普遍的违法行为： Offering, promising or giving a bribe (s1) 提供，许诺或给予贿赂 Requesting, agreeing to receive or accepting a bribe (s1) 要求，同意接受或接受贿赂 Bribing a foreign public official (s6) 向外国官员行贿 * New Corporate offence of Failing to Prevent Bribery 针对公司的新罪名：未有防止贿赂 Penalizes commercial organisations that do not have adequate procedures in place to prevent bribery by its associates (s7) 对那些没有足够的程序预防贿赂的商业机构进行处罚 * Strict liability for corporates that fail to prevent bribery (via associates in contractual relationships), unless “adequate procedures” to prevent bribery are in place (balance of probabilities) 企业如果未有防止贿赂行为（通过有合同关系的关联公司）将承担严格法律责任，除非证明它具备“足够的程序”预防贿赂发生（盖然性权衡） * Key risks facing international companies跨国公司面临的主要风险 Gifts and entertainment 馈赠及款待 Subsidiaries agents 附属公司及代理 Foreign Public Officials 国外官员 Facilitation payments “加速”费 Joint Ventures / MA 合资公司 / 并购 7. 四，中国政府积极推进企业合规反腐 * 中国银行业监督管理委员会关于印发《商业银行合规风险管理指引》的通知（银监发〔2006〕76号 2006年10月20日） 本指引所称合规，是指使商业银行的经营活动与法律、规则和准则相一致。 本指引所称合规风险，是指商业银行因没有遵循法律、规则和准则可能遭受法律制裁、监管处罚、重大财务损失和声誉损失的风险。 本指引所称合规管理部门，是指商