Research On High-risk Areas Of State-owned Enterprise Corruption And Its Prevention And Control Measures

Since "Twelfth Five-Year Plan" implemented,the anti-corruption of China worked vigorous since the new leadership team of Chinr central government came to power.Especially in recent years,successive punished numbers of central and local corruption personnel,such as Caihou Xu,Yongkang Zhou,Xilai Bo and so on,let "anti-corruption" became the the most popular topic of concern.Since 2013,central inspections carried out by the Central Commission for Discipline Inspection,55 state-owned enterprises have been visited in just three years.These enterprises have reflected by the inspection group that they are more or less existence of different degrees of corruption during the daily management of business activities.Therefore,this article is research on what areas are prone to corruption,and how state-owned enterprises to prevent these high-risk areas of corruption.This article chooses to proceed from the perspective of corporate governance internal control,based on the latest feedback and rectification opinions from the central inspection group,using the 55 state-owned enterprises visited by the Central Tour Team from 2013 to 2015 as the sample,statistical analysis of the status quo of corruption in state-owned enterprises in China.According to the statistics,first of all,the analysis of the central inspection group feedback corruption areas is mainly concentrated in the corporate governance,human resources,sales operations,procurement business,fund management business,investment management business,project business and related party transactions business.Secondly,based on the theory of internal control,these high-risk areas of corruption are divided into two aspects: the internal environment level and the control activity level.The main manifestations and causes of the corruption are analyzed and studied respectively.Finally,combined with the case of Shenhua Group,this paper analyzes the main causes of corruption in state-owned enterprises in our country,and puts forward some countermeasures and suggestions to improve the corruption of state-owned enterprises in China from the overall level and concrete level.