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美国《反海外贿赂法》(Foreign Corrupt Practices Act,以下简称FCPA)于1977年颁布,旨在禁止美国公司向外国政府公职人员行贿,并对美国上市公司的财会制度做出了相关规定,是目前规范美国企业海外经营行为的重要法律。有权威数据表明,负责执行FCPA的美国司法部和证券交易委员会近年来加大了执法的力度和广度,其矛头
The United States Foreign Corrupt Practices Act (FCPA) was promulgated in 1977 to prohibit U.S. companies from paying bribes to public officials in foreign governments and to make relevant provisions on the accounting system of U.S. listed companies. At present, Important laws that govern the conduct of overseas business by U.S. companies. Authoritative data show that the United States Department of Justice and the Securities and Exchange Commission responsible for the implementation of the FCPA have intensified the intensity and scope of law enforcement in recent years,