Research On The Preventiong And Control Of Commercial Bribery In The Purchase Of Raw Materials Of State-owned Enterprises

State-owned enterprises play an important role in the national key fields and the fields related to national economy and people's livelihood,and commercial bribery of state-owned enterprises has become the focus of attention from all walks of life.According to the Reports of Chinese Entrepreneurial Crime over the years,commercial bribery cases of state-owned enterprises account for a high proportion,with a large amount of money involved,which has had a destructive impact on the production and operation of enterprises and fair market competition and seriously restricted the high-quality and efficient development of state-owned enterprises.At this stage,the outcomes of anti-corruption and clean government work of state-owned enterprises are directly related to the effectiveness of their reform,and strengthening the efforts against corruption is also the most basic requirement of the Party and the people for state-owned enterprises in the new era.This paper conducts relevant research and summary of the fraud theory,commercial bribery theory,and risk management and internal control theory related to commercial bribery,and systematically studies and reviews domestic and foreign research on commercial bribery governance.Based on the actual cases of commercial bribery in the procurement of raw materials in state-owned enterprise S and the group that S belongs to,this paper makes an in-depth analysis of the causes of commercial bribery by using the fraud triangle theory.The Three Lines of Defense model released by the Institute of Internal Auditors(IIA)is used to reconstruct the prevention and control system of commercial bribery in the pre-event,in-event and post-event closed-loop management of material procurement.Under the first line of defence,internal control tools are used to reconstruct the critical control points in the pre-event,in-event and post-event business processes and establish prevention and control measures;the second line of defence innovatively establishes an analysis system of commercial bribery early warning indexes based on procurement-related financial data to enhance the financial control;as for the third line of defence,the means of questionnaires and interviews are adopted to stress the importance of post-supervision and accountability for procurement business and underline the responsibilities and duties of relevant departments during internal control management.In addition,this paper proves the effectiveness of the application of the prevention and control system through the reconstruction of material procurement process in state-owned enterprise S as well as the verification and analysis of its historical procurement data.This paper is aimed at preventing the risk of commercial bribery in the process of material procurement in state-owned enterprise S,and providing valuable reference for the establishment of the internal control system of material procurement in similar manufacturing enterprises.