本文選題：商業(yè)賄賂行為 + 預(yù)防機制　； 參考：《經(jīng)濟問題探索》2008年02期

【摘要】：多年的反腐實踐經(jīng)驗證明,只有從源頭上治理腐敗,腐敗問題才能減少群發(fā)效應(yīng)。因此,對商業(yè)賄賂的治理重點應(yīng)由事后懲治,轉(zhuǎn)移到事前預(yù)防,構(gòu)建一個完整的預(yù)防商業(yè)賄賂的體系,而內(nèi)部審計就具有這樣的事前預(yù)防功能,本文以研究商業(yè)賄賂治理為主線,通過分析內(nèi)部審計預(yù)防商業(yè)賄賂的可能性,提出構(gòu)建內(nèi)部審計預(yù)防商業(yè)賄賂的機制及其保障其有效運行的措施。只要制定了切實可行的防范機制,便可以用內(nèi)部審計筑起一道抵御商業(yè)賄賂的防火墻。
[Abstract]:Years of anti-corruption experience proved that only from the source of corruption, corruption can reduce the mass effect. Therefore, the focus of governance on commercial bribery should be shifted from punishment after the event to prevention in advance, and a complete system of prevention of commercial bribery should be constructed. Internal audit has such a preventive function in advance. Based on the study of the governance of commercial bribery, this paper analyzes the possibility of preventing commercial bribery by internal audit, and puts forward the mechanism of preventing commercial bribery by internal audit and the measures to ensure its effective operation. Once a practical preventive mechanism is established, a firewall against commercial bribery can be built with internal audit.
【作者單位】： 云南師范大學 昆明醫(yī)學院
【分類號】：F239.45

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