China: 国企职务犯罪实务系列 | 如何预防国企职务犯罪 形成廉洁文化

Last Updated: 26 July 2019
Article by Zhang Qiming

 

国有资产就像一块"肥肉",在"肥肉"面前,有的人敢做老虎,有的人能做狐狸,有的人愿做苍蝇,时刻窥视。国企管理人员头上的达摩克斯之剑时刻保护着国有资产不被啃噬,但总有人以为自己头上有安全帽想要以身试法,导致每年都有数以千计的国企管理人员被定罪处罚,数以亿计的国有资产流失,国家形象与公信力严重受损。但惩治犯罪不是目的,预防腐败才是根本。

  国企管理人员职务犯罪成本

  作为刑事业务律师,我们算了一笔账,国企管理人员一旦被达摩克斯之剑击中造成的损失如下:

  1、政治生涯彻底结束。人生前途一片黯淡,刑满释放工作难寻,像褚时健这样能再战江湖的毕竟少数,大部分人秋叶飘零。

  2、经济收入基本清零。贪腐来的钱大部分挥霍,剩下的罚没,不再有工资,养老金归零,可谓倾家荡产。

  3、身败名裂,晚年凄惨。自己和家人在亲朋好友中抬不起头。贪腐时担心达摩克斯之剑坠落,身心遭受摧残,时有噩梦缠绕。一旦被抓,身体将承受高血压、痛风、糖尿病等并发症的困扰。

  4、妻离子散,家破人亡。作者承办的案件中有多起当事人被调查过程中父母知道事情后死亡的案件。

  5、身陷囹圄,甚至危及生命。每年被查处的国企管理人员大部分被判处有期徒刑,失去自由,残留躯壳,甚至有些被判处死刑。

  基于职务犯罪对国家和人民的巨大损害及犯罪成本,预防才是解决腐败的治本之策。医疗上有"上治未病"之说。国企反腐也不例外,要让国企管理人员不敢腐,不能腐,不想腐。才能保护国有资产安全,保障国企管理人员平安着陆。

 

 国企管理人员职务犯罪特点

  国企具有公务性、功能性和商业性的特征,导致国企管理人员职务犯罪与其他行政部门的职务犯罪既有相同之处,也有不同特点:

  1、监管困难。国企资金密集、资源富集、资产聚集,经营业态多元,商业行为复杂,腐败容易藏匿,手段专业,如何在经济往来中筛选犯罪行为是监管的难点。

  2、政商交叉腐败。国企的公务性、商业性决定了党政机关和国企关系甚密。国企管理人员有行政级别,游离于政商两界,与政商人员形成权钱关系,进行利益输送。

  3、"一把手""塌方式"腐败明显。今年中纪委公布查处的国企高管,"一把手"腐败占据一半,可见一把手权力寻租空间巨大,制度执行缺失,监管不到位。中石油系统近年查处国企高管11位,几乎年年有人落马。

  4、涉案金额巨大,造成国有资产流失惊人。中国华融资产管理公司原董事长赖小民贪腐案网传涉案金额16亿元。项俊波任中国农业银行行长时曾帮助已逃亡海外的"大鳄"郭文贵获取32亿元贷款,造成巨额国有资产流失。

  5、潜逃风险大。国企早已冲出亚洲,走向世界,在境外市场具有大量份额,建有分支机构,国企管理人员经常赴境外出差、学习和考察。潜逃机会多,条件方便,为查处增加难度。

  国企管理人员职务犯罪原因

  国企管理人员职务犯罪的原因很多,制度不完善和执行不彻底是根本原因,国企管理人员的贪婪和权钱的诱惑是诱因。

  1、政企不分,市场化程度有限。国企公务性、功能性的特征,使其行政组织特征明显。国资委直接管理,导致政企不分,行政思维严重,使国企具有超越普通市场的特权,为权力寻租提供条件。

  2、现代企业制度不完善,改革无法彻底。国企虽然成立了股东会、董事会、监事会,但"三会"形同虚设,国企高管大多由行政部门任命,带有天然的行政属性,权力过度集中,容易滋生腐败。

  3、监督制约机制缺乏科学性,执行力。国企管理人员很多属于委派,自上而下,加之企业自主经营权的扩大,难以形成有效监管,现有机制缺乏科学性,运转无力,无法执行。

  4、国企信息不透明。国企生产经营透明度较低,重大项目投资、重大资金支出、重大人事安排和大额度资金运作"三重一大"方面的信息公开不及时、不透明、不规范,为腐败提供了空间。

  5、国企管理人员政治忠诚度低,对法律缺乏敬畏,对抗腐败意识薄弱,个人修养较差。

  贪婪是人的本性,权力需要监督,再高尚的人也有爱好,不把权力关在笼子里,再强的金刚罩也抵不住诱惑的七伤拳。国有资产这块"肥肉"太大,导致吞噬国有资产的国企管理人员乐此不疲。

 国企职务犯罪预防现状

  1、监察体制改革

  2018年国家进行全面的监察体制改革,通过了《监察法》,明确将国企管理人员纳入监察范围。纪委监察委向国企派驻纪监机构,履行监督职责,改进国企巡视制度,对国企监察全覆盖,进而有效预防职务犯罪。

  2、中共中央预防腐败体系

  2013年中共中央曾发布《建立健全惩治和预防腐败体系2013-2017年工作规划》,提出"加强对国企和金融机构落实"三重一大"制度情况的监督,健全执行、问责和经济责任审计等制度。""深化公共资源交易市场化改革,推进财税、金融、投资体制和国企改革,防范腐败问题发生。"并要求各部门结合实际制定贯彻落实预防腐败的实施办法。

  3、国务院国资委预防腐败实施办法

  2014年国务院国资委紧随其后出台了实施办法,提出"科学有效预防腐败。深入推进反腐倡廉教育和廉洁文化建设,筑牢思想道德防线;以规范权力运行为主线,把反腐倡廉的要求贯穿于国资监管和企业改革发展各项制度中;强化权力运行制约和监督,打造'阳光央企';深化企业改革,从体制机制上防治腐败。"

  4、国企预防腐败具体措施

  在国资委出台实施办法后,各国企根据行业特点出台了具体措施。如:

  (1)建设银行部署四大重点领域预防腐败

  建设银行部署整治容易以贷谋私、盗取资金、利益输送的信贷业务、柜面业务、集中采购和公章管理四个领域。对专项治理中发现的制度漏洞、管理缺失等问题,及时建章立制,预防腐败。

  (2)中国重汽集团运用现代信息技术手段预防腐败

  中国重汽集团在生产环节开发了"物资管理信息化系统",通过"网上报价单元"、"合同管理单元"等模块规范生产管理的全部流程。在销售环节用GPS定位销售车辆,实现了对商品车全面、实时、透明的管理与控制。在日常管理过程中,引入了全面风险管理信息化平台,对公司战略、财务、税务、市场拓展、内部控制等方面的重要经营指标进行监控预警分析,建立风险信息库。有效预防了采购、招标、份额分配、财务付款、销售及企业日常经营中的腐败风险。

  (3)中国大唐集团组织各单位量身定做责任书预防腐败

  中国大唐集团按照分级管理模式,组织指导系统各单位量身定做党风廉政建设责任书,明确责任主体,逐级签订,做到压力有效传递,责任有效分解,形成了层层有落实,人人有责任,上下联动,齐抓共管的党风廉政建设工作格局。

  (4)监察体制改革前烟草企业成立预防腐败办公室,聘请政府预防腐败局或检察院职务犯罪预防局的实务专家为顾问,给相关人员进行廉政教育,职务犯罪预防培训。

 国企职务犯罪预防建议

  国企职务犯罪预防是我国职务犯罪预防的重要组成部分,与其他职务犯罪既有共性,也有区别。从宏观层面,国家有监察体制,对国企管理人员贪腐进行惩治和预防。中观层面,国资委有惩治与预防腐败机制,出台过实施办法。催生了各国企建章立制,推进国企市场化、现代化,完善国企监督机制,与监察体制衔接,健全国企信息公开制度,构建国企预防腐败体系。作为刑事律师,根据实务经验和理论,提出一些微观层面的建议,供大家参考:

  1、国企根据行业属性进行分类预防

  国企以不同属性分为公共政策型,如公共设施服务业;特定功能型,如石油及天然气行业;一般商业型,如审计服务业。公共政策型行政性强,权力较大,容易腐败;特定功能型属垄断业,资金流大,易于贪腐,一般商业型主要受市场主导,犯罪风险相对较小。所以国企应当根据不同的行业特点,制定预防犯罪措施,加大反腐力度和范围,做到专业防腐,科技防腐。

  2、对"权力点"、"资金流"的易发罪名进行差异化防范

  国企要根据权力点,资金流易发罪名进行梳理,掌握犯罪行为及手段,差异化预防。如招投标环节,有权决定供应方,容易受贿,应当分散权力,监督权力运行,如由监察人员重点监督招投标。财务管理环节,资金流汇集的地方,容易贪污、挪用,要对财务进行定期和不定期检查,绝不能让现金由国企管理人员代领。薪酬管理环节,资金流形成了资金池,容易私分、贪污,因此要对国企管理人员收入进行公开,让阳光覆盖权力点、资金流的死角,才能有效预防犯罪。

  3、根据国企管理人员的职位进行风险点对点预防

  对国企管理人员的职位进行职务犯罪风险评估,职位不同,可能触犯的罪名不同,要结合职位的特殊性,重点评估权力大小,资金流多少,犯罪过往,需要犯罪手段专业性、隐蔽性,及是否有预防犯罪措施综合考虑。如果职务犯罪风险视为F,权力点视为A,资金流视为B,犯罪过往视为C,是否有防范措施及完善程度为X,需要犯罪手段的专业性、隐蔽性视为Y,那么该职位的职务犯罪风险为:

 根据评估得出职务犯罪风险越大的职位需要进行点对点预防,否则谁上去达摩克斯之剑都会坠落,如吉林省信托有限责任公司从创立开始的三任董事长全部落马。

  4、让刑事律师参与国企职务犯罪预防

  在国企运营过程中,急需刑事律师对国企管理人员的行为进行把脉,特别是对单位受贿罪,渎职罪,及专门惩治国企管理人员的六个罪名的预防。要经常聘请刑事律师给国企管理人员进行职务犯罪实务培训,使其在行为前养成咨询刑事律师的习惯,可以有效的预防职务犯罪。国企管理人员如果实施上述行为,刑事律师可以及时配合法务部并形成相关证据向监察部门报案,减少国有资产损失。

  5、使国企管理人员"慎独",形成廉洁文化

  再好的制度也不可能完全消灭职务犯罪,惩治和预防腐败制度完善后,需要国企管理人员的"慎独"修养,让其敬畏法律,时刻感受达摩克斯之剑的威胁,形成廉洁文化,根除"官本位"、拜金主义思想,有效预防职务犯罪。

  资金汇集的地点,容易路滑;权力运行的地方,容易摔跤。只有国家、政府、国企、国企管理人员共同努力,才能防止达摩克斯之剑堕落,让职务犯罪扼杀在摇篮之中。

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