美国《涉外腐败行为法》评析——以经济法与民商法的功能协同为中心

《涉外腐败行为法》是美国国会于1977年制定，并于1988年和1998年两度进行修订的涉外反贿赂法案。该法案主要由会计条款和反贿赂条款组成，法案主要是针对美国在境外的公司和个人在从事商业活动中向外国官员贿赂进行定罪法律规范，同时还要求具有公共贸易供应职能的公司在财会做账、账册、记录和内部控制方面达到规定的标准。该法案在客观上推动了世界其他国家制订相应的法律规范，同时也促进和推动了反腐败国际合作，特别在制定区域性和全球性反腐败公约方面，产生了积极的作用。对我国完善商业贿赂方面的法律规范也有借鉴的作用。

Analysis of the Foreign Corrupt Practices Act of the United States

The Foreign Corrupt Practices Act is enacted by the U.S.Congress in 1977.The bill was revised in 1988 and in 1998.It is mainly constituted of anti-bribery and accounting provisions of the articles,and is the conviction legal norms that direct at companies and individuals offshore the United States engaged in business activities to foreign officials for bribery,at the same time the bill requires a standard that publicly-traded companies must be qualified by doing accounting accounts,books,records and internal controls.The bill objectively promotes the rest of the world to develop the appropriate legal norms,but also promotes and facilitates international cooperation in anti-corruption.In particular,the bill has had a positive effect in making regional and global anti-corruption convention.China also learns from the bill in improving commercial bribery laws.