| State owned enterprises have always been the mainstay of our national economy,and have made great contributions to our economic construction.Since the 18 th National Congress of the Communist Party of China,the anti-corruption work in our country has been in full swing,insisting on no forbidden area,full coverage and zero tolerance,insisting on heavy containment,strong pressure and long-term deterrence,taking a series of effective measures to launch the anti-corruption campaign,and finding out a large number of national borers,of which the corruption of state-owned enterprises,especially the executives of state-owned enterprises is particularly prominent.On the one hand,the anti-corruption movement since the 18 th National Congress has cleaned up the giant rats of state-owned enterprises in China to a large extent.On the other hand,we have also seen that state-owned enterprises have become a disaster area of corruption! A large number of executives of state-owned enterprises are willing to take all kinds of risks to take all kinds of corrupt actions to erode the interests of the country and the people for their own interests.According to the website of the China Commission for Discipline Inspection,since the implementation of the eight regulations(as of October 31,2019),the number of people investigated and punished has reached 437089,and in October 2019 alone,the number of people investigated and punished nationwide has reached 6358.According to the corruption cases of state-owned enterprise executives disclosed on the website of the China Commission for Discipline Inspection,the high number of corruption cases of stateowned enterprise executives,the large amount of corruption,the number of corruption techniques and the high concealment,the length of the concealment period are amazing,which has brought great harm and serious consequences to our society.First of all,this paper takes the financial corruption of the state-owned enterprise executives as the research object,introduces the related concepts of the financial corruption of the state-owned enterprise executives,and analyzes the motivation of the financial corruption of the state-owned enterprise executives through the principalagent theory,insider control theory,rent-seeking theory and fraud risk factor theory.Then,this paper summarizes the current situation and characteristics of the financial corruption of top executives in state-owned enterprises in China,and proposes that the use of new technology can make up for the deficiencies in the governance of financial corruption of top executives in state-owned enterprises.Then,using statistical analysis,this paper summarizes and classifies the behavior characteristics and manifestations of the financial corruption of the executives of state-owned enterprises in China,and analyzes the specific reasons for the implementation of the corruption in various business links of the executives of overseas enterprises,pointing out that the major reason for the financial corruption of the executives of state-owned enterprises in China lies in the inadequate implementation of the system.Finally,according to the previous analysis of the causes of financial corruption of top executives of state-owned enterprises,the statistical analysis and classification of the behavior characteristics and forms of performance of the specific business links of top executives of state-owned enterprises in China,respectively,using new technologies to solve the problems of weak implementation of various business activities and systems,and pertinently proposing to build a cloud platform and numbers for intelligent cost management and control of top executives of state-owned enterprises in China Centralized purchase ecommerce platform,sales CRM system to realize the intelligent sales process of stateowned enterprises,blockchain + BIM to promote the accuracy change of engineering projects,and build related relationship information system and other corresponding countermeasures. |
