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商业贿赂是滋生腐败和经济犯罪的温床,世界各国都在加大反商业贿赂力度。我国目前在反商业贿赂方面虽有相关的法律法规,但是不完善的立法尚不适应日益严峻的腐败形势。反观英美国家有关反商业贿赂的法律规定,对我国反商业贿赂在立法上、处罚形式上及公司企业内部控制上都有借鉴意义。
Commercial bribery is a breeding ground for corruption and economic crimes. Countries all over the world are increasing their efforts to curb commercial bribery. Although there are relevant laws and regulations in anti-commercial bribery in our country, the imperfect legislation still does not adapt to the increasingly serious corrupt situation. On the other hand, the legal provisions of the Anglo-American countries on anti-commercial bribery have reference significance to China’s anti-commercial bribery in the aspects of legislation, punishments and internal control of the company.