| Putting the incorporation of corporate crime into the scope of legal regulation is a common experience in the world modernization movement,the Western countries set off a massive and protracted government reforming movement.It originated in the United Kingdom,and extended quickly to the whole Western world.Effective regulation of corporate crime has become the focus of attention in the government reform movement of Western countries since the 1980 s.The expansion of government functions in Western countries had led to huge problems in fiscal expenditures,bureaucracy and governmental inefficiency.On the other hand,the efficiency of management of enterprises and business organizations is further enhanced by the innovation of modern management technology which brought demonstrating effects for improving government functions and administrative efficiency.United States issued the Foreign Corrupt Practices Act(FCPA)in 1977.Besides clarifying the punishment to illegal action of the enterprise,it requires companies establish appropriate internal management systems to ensure business transactions’ compliance.In 2010,Britain introduced the "Bribery Act"(the Bribery Act,tBA)which indicated the responsbility of comliance will be extended to natural person.Futhermore,it introduced a concept which is failure of preventing bribery and misconduct.It aims at blaming the companies and responsible people.We can conclude that compliance program is of importance to a corporate.Based on the reflection of the traditional corporate crime prevention model and the transformation of the modern enterprise responsibility form,especially the cultural responsibility,the use of structural negligence,the corporate compliance program has gotten its own way to grow and flourish.For the validity of the compliance program,it is difficult to reach a consensus conclusion through empirical researches due to the shortcomings of methodology.Transferring into speculation studies,compliance programs have a significant effect on the negligence of firms and their employees.At present,it is still a vague and under-discussed field on how to introduce corporate compliance program or through our compliance program for the purpose of crime prevention and business control system.Based on this point,this article will be mainly about the compliance concept and make it as a starting point to explore the system of controlling corporate crime and prevention mode of financial fraud and bribery.It will be classified that the Britishand American law enforcement case in accordance with the above two different laws’ verdicts.The characteristics of each category of the cases are summarized through graphs,tables organize data and literature analysis.By selectting those cases that have significant impact on the compliance program development process,particularly during the subsequent improvement of effective compliance management case analysis.At the same time analyzing the requirements on compliance program to promote the outcome of the specific cases,and made the total binding consequences of missing from the corporate compliance program violations,criminal cases,combined with our internal controls exist in the current system of compliance factor and will make recommendations for China’s enterprises to improve compliance management,and help to build the corporate culture,which reflects the value of compliance program. |
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