美国《反海外腐败法》的域外适用及对中国公司的启示--空客公司等天价罚款案例解析  

The extraterritorial application of Foreign Corrupt Practices Act by the United States and its enlightenment--The sky-high fi ne cases of Airbus and other companies

作　　者：刘育峰 刘玉翠 LIU Yufeng;LIU Yucui(Beijing Xingyou Engineering Project Management Co.,Ltd.;China National Oil and Gas Exploration and Development Company Ltd.)

机构地区：[1]北京兴油工程项目管理有限公司 [2]中国石油国际勘探开发有限公司

出　　处：《国际石油经济》2020年第8期29-38,共10页International Petroleum Economics

摘　　要：美国逐步扩大《反海外腐败法》的适用对象和管辖范围,针对该法的海外执法越来越频繁,罚款金额不断攀升,出现了针对空客公司等的一系列天价罚款案。这些天价罚款案存在一个共同点,即被处罚的主体均非美国注册公司,贿赂对象并非美国公职人员。石油行业一直是美国司法部和证券交易委员会反海外腐败执法重点关注的领域之一。在中美贸易战的大背景下,中国企业面对美国《反海外腐败法》全球执法的风险日渐增大,要不断完善公司治理结构,建立真实、准确、完整的会计账簿,加强合规体系建设,建立第三方审慎调查及付款监管机制。The United States has gradually expanded the scope of application and jurisdiction of the Foreign Corrupt Practices Act(FCPA).Its overseas enforcement of the FCPA has become more frequent,and the number of fi nes has continued to rise.Sky-high fi nes have emerged against Airbus and others.These sky-high fi ne cases have one thing in common and that is the companies being punished are not US-incorporated companies,and the bribes are not provided to the US public offi cials.The petroleum industry has always been an area of focus for the US Department of Justice and the Securities and Exchange Commission in their anti-corruption enforcement.In the context of the Sino-US trade confl ict,Chinese companies are increasingly exposed to the global enforcement of the Foreign Corrupt Practices Act of the United States,and need to constantly improve their corporate governance structure,establish true,accurate and complete accounting books,strengthen the construction of compliance system,and establish a third-party due diligence and payment supervision mechanism.

关 键 词：反海外腐败法 域外适用 合规管理 公司治理 

分 类 号：DD912.1[政治法律—法学] D971.2