A Study On The Anti Overseas Commercial Bribery Provisions Of The Foreign Corrupt Practices Act Of The United States

Since the United States promulgated the Foreign Corrupt Practices Act in 1977,after several amendments,it has been relatively perfect.From the initial question,the actual implementation cases are very few,even once known as ―sleeping legal dog‖,to the 21 st century,the number of cases has been blowout due to the large-scale application of law enforcement agencies in the United States.The reason is not only the continuous revision and improvement of the bill,but also a series of deep examples,such as the change of implementation mode,the guidance of policy orientation,and the strengthening of international cooperation Level motivation.Although there are many problems such as selective law enforcement and unreasonable expansion of law enforcement power,it is undeniable that the anti overseas corruption law of the United States,as the first law specially regulating overseas corruption in the world,is the most complete model paradigm in the field of anti overseas corruption,and profoundly affects the thinking and process of global anti overseas corruption.In recent years,with the deepening of China’s reform and opening up process,the door of opening up is becoming wider and wider,and foreign economic and trade exchanges are growing day by day.China’s economic development model has begun to change,and gradually develops from the traditional capital importing country to the capital exporting country.With the export of capital and the rapid growth of investment,China’s cases in the field of overseas corruption are in a high incidence in recent years.More and more Chinese enterprises have to pay a high price for violating the U.S.anti overseas corruption law.The U.S.anti overseas corruption law is establishing more and more close ties with China’s foreign economic and trade.A correct understanding and treatment of the United States’ anti overseas corruption act,and learning from advanced experience,will not only help our enterprises avoid illegal traps,but also be of great significance for the improvement of China’s legal system,the purification of business environment and the enhancement of international image.At the same time,it will help deepen the understanding and understanding of corporate crime.The U.S.Foreign Corrupt Practices Act consists of two parts: anti foreign commercial bribery clause and accounting clause.Limited to the length of the paper and the author’s research level,the research will focus on the anti foreign commercial bribery clause and take the analysis of accounting clause as the material and support.The research is divided into five parts from the overall idea.First,it makes a general analysis of the overseas anti-corruption issues,from the perspective of basic concepts,theoretical basis,and legislative trends of various countries,and strives to have a certain basic understanding of the overseas anti-corruption issues,which is the basis for subsequent research.Secondly,it explains the background and historical evolution of the anti overseas commercial bribery provisions of the anti overseas corruption law of the United States with the historical analysis method.At the same time,it analyzes the main contents of the anti overseas commercial bribery provisions from seven aspects:the applicable subject,the payment behavior,the object of bribery,the legal liability,the exemption clause,the execution problem,and the relevant accounting provisions,guided by the written legal provisions to explore the applicable rules of anti bribery provisions of overseas business.Then take the representative case Siemens overseas bribery case as the case study object,and take the case facts as the support to analyze the enterprise cooperation,repeated punishment and other issues in the case.Thirdly,from the overall perspective,combined with the study of previous cases,this paper discusses the relevant issues in the dynamic implementation of the anti overseas commercial bribery provisions of the U.S.Foreign Corrupt Practices Act,and summarizes the characteristics of the implementation of the anti overseas commercial bribery provisions.Finally,based on the current situation of China’s relevant legislation on overseas corruption,combined with the relevant experience of the U.S.anti overseas commercial bribery provisions in legislation and law enforcement,aiming at the construction of the anti overseas commercial bribery system with Chinese characteristics,this paper puts forward a series of examples from the five aspects of China’s overseas commercial bribery behavior recognition,responsibility setting,executive organ,compliance audit,and settlement mode Discussion.