高利芳,何磊,李艺玮.企业反贿赂内部审计的主观动因研究——基于世茂集团的案例分析*[J].重庆工商大学社会科学版,2020,37(2):75-86
企业反贿赂内部审计的主观动因研究——基于世茂集团的案例分析*
The Subjective Motivation of Enterprise Anti Bribery Internal Audit:A Case Study of Shimao Group
  
DOI:
中文关键词:  商业贿赂  内部审计  舞弊  公司治理  房地产行业  内部代理
英文关键词:business bribery  internal audit  fraud  corporation governance  real estate industry  internal agent
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作者单位
高利芳,何磊,李艺玮 安徽财经大学 会计学院安徽 蚌埠 233000 
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中文摘要:
      “十八大”以来我国反腐败力度空前加强,与之相对应的是在经济领域严厉打击商业贿赂犯罪行为。商业贿赂的治理监管需要企业内外部形成合力,企业对商业贿赂内部治理的重要手段是内部审计。房地产行业通常被认为是商业贿赂的重灾区,本文以房地产上市公司世茂集团作为案例对象,检验企业是否有通过内部审计治理商业贿赂的主观意愿。研究发现:当员工的受贿行为严重危害公司利益时,会使得企业重视对商业受贿的内部审计,特别是大公司代理成本更高反受贿动机更强烈,代理理论可以解释企业反贿赂内部审计的根本动因。企业对合法与成功的追求也会形成声誉上的“软约束”从而增强企业反贿赂内部审计的动机,制度同构理论提供了辅助解释。文章最后讨论了如何强化企业反商业行贿的审计动因。
英文摘要:
      The Chinese government has strengthened the crackdown on corruption as well as business bribery in the field of economy after the 18th National Congress of the Communist Party of China. Combating business bribery needs the cooperation inside and outside of companies, and internal audit is a vital means of internal governance against business bribery. Real estate industry is believed to be one disaster zone of business bribery. Taking listed real estate company, Shimao Group, as an example, this paper tries to find out whether the company has subjective motivation to manage business bribery with internal audit. The finding is that companies would pay attention to internal audit against bribery taking by employees if these behaviors could damage the corporate benefit, especially in major companies as they have higher agency costs. So agency theory can explain the root cause of internal audit against bribery taking. The pursuit of legality and success acting as “a soft constraint” in reputation will reinforce the company’s motivation of anti bribery internal audit. So institutional isomorphism theory could provide an assistant explanation. Finally we propose how to enhance the enterprise motivation of internal audit against bribery giving.
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