河北农业大学学报（社会科学版）2025，Vol.27Issue(2)：9-22,14.DOI:10.13320/j.cnki.jauhe.2025.0014
企业内部腐败:行为表征、发生逻辑与治理路径
Internal Corruption in Enterprises:Behavior Characterization,Occurrence Logic and Governance Path
摘要
Abstract
Corruption,as a public nuisance in human social life,exhibits strong negative spillover effects.For modern enterprises,internal corrupt practices represented by interest transfer,power rent-seeking,and embezzlement can lead to the failure of the enterprise's functions in creating social value and maintaining market order.The occurrence of internal corruption within modern enterprises is related to information asymmetry under the principal-agent system,moral hazards driven by interests,and nega-tive externalities in the institutional environment.To enhance corporate governance structures,it is essen-tial to improve checks and balances along with supervisory mechanisms;promote transparency and scien-tific decision-making;optimize business processes and risk management;strengthen internal audit su-pervision to reinforce internal controls;advocate for establishing integrity as a core value;and cultivate a culture of integrity within enterprises.These measures will contribute significantly to strengthening anti-corruption efforts within companies and advancing the optimization of modern corporate systems.关键词
腐败/内控反腐/企业治理/现代企业制度Key words
corruption/internal control and anti-corruption/enterprise governance/modern enterprise system分类
管理科学引用本文复制引用
骆良虎..企业内部腐败:行为表征、发生逻辑与治理路径[J].河北农业大学学报（社会科学版）,2025,27(2):9-22,14.基金项目
复旦大学马克思主义学院2024年度"泮林望菁"研究生创新计划B类项目:"非公党建何以助推民营企业反腐倡廉——基于'全国先进基层党组织'民企的多案例比较研究"(编号:2024FDMYT04)的阶段性成果. （编号:2024FDMYT04）
