简体中文
Quick Login
  • Apply for MBA
  • Apply for Finance MBA
  • Apply for EMBA
  • Apply for Global EMBA
  • Apply for HEMBA
  • Apply for DBA
  • Apply for Executive Education
  • CEIBS iCampus
  • Transcript & Certificate
简体中文
Quick Login
  • Apply for MBA
  • Apply for Finance MBA
  • Apply for EMBA
  • Apply for Global EMBA
  • Apply for HEMBA
  • Apply for DBA
  • Apply for Executive Education
  • CEIBS iCampus
  • Transcript & Certificate
  • Programmes
    • Programmes Overview
    • MBA
      • Introduction
      • Programme Overview
        • Curriculum
        • One-Year Option
        • Coordinated Degrees
        • Strategy Project
        • China Modules
        • Overseas Modules
        • Int'l Exchange
        • Watch Online Lectures
      • Our Faculty
      • Campus Life
        • Class Profile
        • Student Life
        • Student Ambassadors
        • Student Stories
        • Student Committee
        • Mentoring Programme
      • Career Prospects
        • Career Support
        • Latest Career Report
        • Success Stories
        • Alumni Career Support
        • Recruiters
        • Visiting Leader Executive Coaching
      • Admissions & Financial Aid
        • Requirements
        • Application Process
        • Expenses & Financial Aid
        • Overseas Applicants
        • Living at CEIBS
      • CEIBS MBA Deferred Admission
      • Upcoming Events
      • Pre-MBA Camps
      • Campus & Location
      • FAQ & Contact Us
        • Common Questions
        • Get in Touch
    • Finance MBA
      • Introduction
      • Programme
        • Curriculum Structure
        • Mentoring Programme
        • F4 Series
      • Our Students
        • Class Statistic
      • Admissions
        • Admission Announcement
        • Application Requirements
        • Application Procedure
        • Tuition & Fees
      • Faculty
      • FAQ
      • Contact FMBA
    • MiM (Switzerland)
    • Executive MBA
      • Global EMBA
        • Introduction
        • Programme
          • Programme Design
          • Programme Structure
          • Teaching Arrangements
          • Faculty & Research
        • Admissions
          • Application Process
          • Evaluation
          • Tuition & Financial Support
        • Our Students
          • Class Profile
          • Alumni Community
        • Faculty Insights
        • Admission Events
        • Video Library
          • Infosessions
          • Online Lectures
        • GEMBA FAQ
        • Contact GEMBA
      • EMBA in Chinese
        • Programme
          • Overview
          • World-class Faculty
          • Curriculum Structure
        • Our Students
        • Admissions
          • Application Process
          • Tuition & Fees
        • Contact Us
      • HEMBA
        • Introduction
          • Overview
          • Partners
          • Curriculum
          • Professors
        • Admissions
          • Application
          • Evaluation
          • Tuition
        • News & Events
        • Contact Us
    • DBA (Switzerland)
    • PhD
      • Introduction
      • Supervisors
      • Admissions
      • Bulletin
      • Contact Us
    • Executive Education
      • Introduction
      • Open Enrolment Programmes
        • All
        • C-suite Series
        • General Management
        • Family Business
        • Strategy
        • Finance and Accounting
        • Leadership
        • Operations Management
        • Negotiation and Decision-making
        • Organisation and Management
        • Marketing and Sales
        • Digitalisation
        • Industry Programmes
        • Alumni Status Programmes
        • Entrepreneurship
      • Find Your Programme
      • Company Specific Programmes
      • FAQ
      • Contact Us
      • Download
      • Applicant Services Centre
    • Entrepreneur Camp
      • Programmes
        • Entrepreneurial Leadership Camp
        • Venture Capitalist Camp
      • Admissions
        • Entrepreneurial Leadership Camp
        • Venture Capitalist Camp
      • Faculty & Guest Speakers
      • Contact Us
    • Programmes in Zurich
    • Programmes in Accra
      • Introduction
      • Global Executive MBA
      • Executive Education
        • About Exec Ed
        • ODP Programme
        • WELA Programmes
        • AMP Programme
        • CEIBS Difference
        • Exec Ed FAQ
      • Visit Us
      • Brochures Download
      • Contact Us In Africa
  • Faculty & Research
    • Faculty Profiles
      • All
      • By Department
      • Distinguished Faculty
      • Faculty Emeritus
      • Other Faculty
    • CEIBS Research
      • Research Publications
        • Working Papers
        • Books
        • Research Reports
        • Real Situation Learning Method
        • CEIBS Institutional Repository
        • CEIBS Knowledge
        • Audio & Video
      • Seminars/Conferences
        • Forums
        • Seminars
        • Symposiums
      • Research & Case Centres
        • Research Areas
        • Research Centres
        • CEIBS Think Tank
        • Case Centre
        • CEIBS Lujiazui International Institute of Finance
        • Teaching and Research Bases
      • Newsletters & Announcements
        • CEIBS Quarterly Newsletters
        • Faculty Awards
    • Thought Leadership
    • Faculty Positions Open
    • International Fellowship Programme
  • Alumni
    • Global Network
      • Introduction
      • Alumni Chapters
      • Alumni Clubs/Associations
    • News and Stories
      • Alumni News
      • Alumni Stories
      • TheLINK
        • TheLINK Home
        • Archive
        • Contact TheLINK
    • Alumni Services
      • CEIBS iCampus User Guide
      • Transcript & Certificate
      • Frequently Asked Questions
      • Alumni App Download
    • Alumni Lifelong Learning
    • Alumni Activities
    • Give to CEIBS
      • CEIBS Education Foundation
      • Our Giving Projects
    • Contact Us
  • About Ceibs
    • Introduction
      • Establishment
      • Presidents' Message
      • Milestones
      • Management Committee
      • International Advisory Board
      • Corporate Advisory Board
    • Rankings & Accreditation
    • Media Centre
      • News
      • Media Coverage
      • CEIBS Stories
      • Audio & Video
      • CEIBS Newsletter
      • Media Contact
      • Social Media
      • CEIBS Teddy
    • Upcoming Events
    • CEIBS ESG
    • Support Us
      • Founding Members
      • Our Giving Projects
    • Partner Schools
    • Careers
    • Contact Us
  • Library
    • Library Home
    • About the Library
    • Database
    • Research Tools
    • Institutional Repository
    • Guides
    • Services
    • Events
    • Library FAQ
    • Contact Us
  • Locations
    • Shanghai
    • Beijing
    • Shenzhen
    • Zurich
    • Accra
  • Programmes
    • Programmes Overview
    • MBA
      • Introduction
      • Programme Overview
        • Curriculum
        • One-Year Option
        • Coordinated Degrees
        • Strategy Project
        • China Modules
        • Overseas Modules
        • Int'l Exchange
        • Watch Online Lectures
      • Our Faculty
      • Campus Life
        • Class Profile
        • Student Life
        • Student Ambassadors
        • Student Stories
        • Student Committee
        • Mentoring Programme
      • Career Prospects
        • Career Support
        • Latest Career Report
        • Success Stories
        • Alumni Career Support
        • Recruiters
        • Visiting Leader Executive Coaching
      • Admissions & Financial Aid
        • Requirements
        • Application Process
        • Expenses & Financial Aid
        • Overseas Applicants
        • Living at CEIBS
      • CEIBS MBA Deferred Admission
      • Upcoming Events
      • Pre-MBA Camps
      • Campus & Location
      • FAQ & Contact Us
        • Common Questions
        • Get in Touch
    • Finance MBA
      • Introduction
      • Programme
        • Curriculum Structure
        • Mentoring Programme
        • F4 Series
      • Our Students
        • Class Statistic
      • Admissions
        • Admission Announcement
        • Application Requirements
        • Application Procedure
        • Tuition & Fees
      • Faculty
      • FAQ
      • Contact FMBA
    • MiM (Switzerland)
    • Executive MBA
      • Global EMBA
        • Introduction
        • Programme
          • Programme Design
          • Programme Structure
          • Teaching Arrangements
          • Faculty & Research
        • Admissions
          • Application Process
          • Evaluation
          • Tuition & Financial Support
        • Our Students
          • Class Profile
          • Alumni Community
        • Faculty Insights
        • Admission Events
        • Video Library
          • Infosessions
          • Online Lectures
        • GEMBA FAQ
        • Contact GEMBA
      • EMBA in Chinese
        • Programme
          • Overview
          • World-class Faculty
          • Curriculum Structure
        • Our Students
        • Admissions
          • Application Process
          • Tuition & Fees
        • Contact Us
      • HEMBA
        • Introduction
          • Overview
          • Partners
          • Curriculum
          • Professors
        • Admissions
          • Application
          • Evaluation
          • Tuition
        • News & Events
        • Contact Us
    • DBA (Switzerland)
    • PhD
      • Introduction
      • Supervisors
      • Admissions
      • Bulletin
      • Contact Us
    • Executive Education
      • Introduction
      • Open Enrolment Programmes
        • All
        • C-suite Series
        • General Management
        • Family Business
        • Strategy
        • Finance and Accounting
        • Leadership
        • Operations Management
        • Negotiation and Decision-making
        • Organisation and Management
        • Marketing and Sales
        • Digitalisation
        • Industry Programmes
        • Alumni Status Programmes
        • Entrepreneurship
      • Find Your Programme
      • Company Specific Programmes
      • FAQ
      • Contact Us
      • Download
      • Applicant Services Centre
    • Entrepreneur Camp
      • Programmes
        • Entrepreneurial Leadership Camp
        • Venture Capitalist Camp
      • Admissions
        • Entrepreneurial Leadership Camp
        • Venture Capitalist Camp
      • Faculty & Guest Speakers
      • Contact Us
    • Programmes in Zurich
    • Programmes in Accra
      • Introduction
      • Global Executive MBA
      • Executive Education
        • About Exec Ed
        • ODP Programme
        • WELA Programmes
        • AMP Programme
        • CEIBS Difference
        • Exec Ed FAQ
      • Visit Us
      • Brochures Download
      • Contact Us In Africa
  • Faculty & Research
    • Faculty Profiles
      • All
      • By Department
      • Distinguished Faculty
      • Faculty Emeritus
      • Other Faculty
    • CEIBS Research
      • Research Publications
        • Working Papers
        • Books
        • Research Reports
        • Real Situation Learning Method
        • CEIBS Institutional Repository
        • CEIBS Knowledge
        • Audio & Video
      • Seminars/Conferences
        • Forums
        • Seminars
        • Symposiums
      • Research & Case Centres
        • Research Areas
        • Research Centres
        • CEIBS Think Tank
        • Case Centre
        • CEIBS Lujiazui International Institute of Finance
        • Teaching and Research Bases
      • Newsletters & Announcements
        • CEIBS Quarterly Newsletters
        • Faculty Awards
    • Thought Leadership
    • Faculty Positions Open
    • International Fellowship Programme
  • Alumni
    • Global Network
      • Introduction
      • Alumni Chapters
      • Alumni Clubs/Associations
    • News and Stories
      • Alumni News
      • Alumni Stories
      • TheLINK
        • TheLINK Home
        • Archive
        • Contact TheLINK
    • Alumni Services
      • CEIBS iCampus User Guide
      • Transcript & Certificate
      • Frequently Asked Questions
      • Alumni App Download
    • Alumni Lifelong Learning
    • Alumni Activities
    • Give to CEIBS
      • CEIBS Education Foundation
      • Our Giving Projects
    • Contact Us
  • About Ceibs
    • Introduction
      • Establishment
      • Presidents' Message
      • Milestones
      • Management Committee
      • International Advisory Board
      • Corporate Advisory Board
    • Rankings & Accreditation
    • Media Centre
      • News
      • Media Coverage
      • CEIBS Stories
      • Audio & Video
      • CEIBS Newsletter
      • Media Contact
      • Social Media
      • CEIBS Teddy
    • Upcoming Events
    • CEIBS ESG
    • Support Us
      • Founding Members
      • Our Giving Projects
    • Partner Schools
    • Careers
    • Contact Us
  • Library
    • Library Home
    • About the Library
    • Database
    • Research Tools
    • Institutional Repository
    • Guides
    • Services
    • Events
    • Library FAQ
    • Contact Us
  • Locations
    • Shanghai
    • Beijing
    • Shenzhen
    • Zurich
    • Accra
Make an Enquiry

CEIBS 30th Anniversary Exhibition of Educational Achievements

相关推荐

  • 2025-06-21 Professor Wang Renxuan quoted by Les Echoes on the internationalisation of the Chinese yuan
  • 2025-06-16 Prof. Oliver Rui quoted in South China Morning Post story on the Chinese government's latest efforts to regulate the real estate sector
  • 2025-06-12 We are offering students unable to enter the US to enroll at top business schools a place on our MBA programme, CEIBS Dean and Vice President Frank Bournois reveals during a live interview on Bloomberg TV
  • 2025-06-04 China is an environment for Korean companies to learn from, Professor Changhyun Kim tells Straits Times in piece on recent South Korean election.
  • 2025-06-02 In an opinion editorial for leadership journal Dialogue, Professor Shameen Prashantham takes an in-depth look at DeepSeek’s success

Breadcrumb

  • Home
  • About Ceibs
  • Media Centre
  • News
Tuesday, June 15, 2021

长期被忽视的合规风险,却是企业必不可少的“安全气囊”

Back
Printer Friendly Page
Share to:

如果企业是一辆不断向前行驶的汽车,那“合规”相当于安全气囊,“风控”就类似于ABS系统,二者缺一不可。缺乏合规机制可能会让企业付出惨痛代价,而缺乏风控文化则会让企业面临危机时遭受重创。

如何才能建立起高效的合规机制?如何才能形成健康的风控文化?在近期举行的中欧“首席说”系列论坛上,中欧会计学荣誉退休教授苏锡嘉就“风控与合规的企业文化建设”进行深度解读。

合规机制对企业至关重要

企业面临的风险主要分为3类:经营风险、财务风险和合规风险。对于前两者,大多数管理者较为重视。但对于合规风险,大家却关注较少甚至置若罔闻。而合规问题带来的后果却是日趋严重的。有时合规方面出现一个错误,就可能给企业带来极为惨痛的教训。

一起来看几个合规风险的案例:

A公司员工被发现在11个发展中国家行贿约14亿美元,因此,A公司总部所在地检察机关对其发起调查,A公司遂主动向美国司法部和美国证券交易委员会(SEC)交代(A公司当时是美国纽交所上市企业)。最终,A公司向美国司法部支付罚金4.5亿美元,向SEC支付罚金3.5亿美元,并向总部所在地区检察机构支付罚款近4亿欧元。

B公司因违反某国出口管制法律,并在被调查过程中因提供信息及其他行为违反了某国相关法律法规,最终向该国商务部支付合计8.92亿美元的罚款。2018年,该国商务部对B公司启动第二轮制裁,B公司支付10亿美元罚款,另外准备4亿美元交由第三方保管,并接受为期10年的合规监管,最终才与该国商务部达成和解。两次罚款加保证金,相当于B公司至少5年的利润总和。

C公司在参与一项世界银行资助的建设项目投标时,被世界银行廉政局发现该公司提交的业务经验文件存在造假的情况。之后,世界银行宣布对C公司处以制裁。根据这份制裁决定,C公司两年内不得参与世界银行资助的项目。而且,世界银行不仅处罚C公司,还连带处罚其所有的关联企业,并通知其他金融机构一起参与联合制裁。该制裁给C公司带来经济和名誉的双重损失。直到C公司建立完善的合规机制后,世界银行才解除对其的制裁。

这些案例旨在说明,合规对企业至关重要,企业忽视合规风险很可能会遭受巨大损失,管理者对此应加以高度重视。

如何建立高效的合规机制?

以上关于合规风险的案例,对企业如何做好合规工作提供启示。

首先,发生合规风险时,要严惩责任人(自然人),同时尽量让企业(法人)存活。从历年惩罚记录来看,监管部门并不希望企业倒闭,导致大批无辜者失去工作。但对于把企业拖进违规事件的责任人,无论是企业还是监管方对其都要严惩不贷。这些责任人可能是企业内部的高管和员工,或者是第三方供货商、代理商、经销商,也可能是被并购方和客户。

其次,企业要建立起高效的合规机制,有效防范、识别和应对合规风险。

合规机制的三个支柱是防范、识别和应对。

防范:对所有交易进行尽职调查,对员工进行合规培训,并对交易进行合规风险评估。

识别:交易期间,要警觉识别有可能遭遇的合规风险。要对企业的合规做评估,定期发布合规报告;要建立吹哨人制度,鼓励内部员工举报不合规现象;设立可以有效运作的举报热线,接受外部监督;

应对:出现合规风险时,要找到问题,采取应对措施,配合调查,积极整改。

以前面提到的C公司为例,出现合规问题后,其颁布合规政策和程序,从顶层制度、组织结构、人员配备、工作程序等方面建立合规机制,并组织合规培训,加强对商业伙伴的合规管理,展开合规风险评估,组织合规审计,建立举报制度,并全面配合世界银行的合规审查和持续监督。这一系列积极措施最终让世界银行解除了对它的制裁。

建立良好的合规机制,对企业具有重要意义。例如,1991年,美国司法部量刑委员会修订准则,规定违规公司只要证明自己建立有效的合规机制,就可以大幅减少罚款。2012年,某公司员工因行贿被美国司法部提起刑事诉讼,最终该公司证明自己已经建立良好的合规机制,该员工参加过7次合规培训,收到过35次相关通知,企业已经尽到责任,员工行贿完全是个人行为,最终监管机构认可了这个解释,对公司免予处罚。

在中国也有类似案例。某跨国企业在X省的分公司有5名员工贩卖客户信息。检方在起诉员工的同时也起诉公司,但公司拿出证据,证明自己拥有良好的合规机制,这5名员工贩卖客户信息纯属个人行为,违背公司的要求和教育。最后公司胜诉,不用承担责任,而5名员工需接受审判。

作为反例,前面提到的A公司员工贿赂事件发生后,其提起申诉说明公司拥有“有效”的合规机制,但并未被采信,最终只得向美国司法部和SEC支付巨额罚款。

通过这些案例我们可以看到,建立良好的合规机制,可大幅降低企业的风险成本。

健康的风控文化必不可少

除了建立完善的合规机制外,对企业而言,还需形成良好的风控文化,这两者缺一不可。

良好的企业风控文化在平时看不见摸不着,并不能给企业带来太多助益,但是当公司出现极端情况时,就能发挥不一样的作用。什么是极端情况?就是风险和危机。当风险和危机来临,具有良好风控文化的公司将表现出敏捷和得当的应对措施,这是没有风控文化建设的企业完全难以企及的。

如何建立风控文化?首要的就是培养员工对风险的警觉性。我们不能指望员工自觉形成控制风险的意识,因为懈惰是人的天性。人都有自立自强的一面,也都有偷懒的意图,勤奋是需要鞭策和培养的,我们对此从一开始就要有清醒的认识。

其次,要持续用良好的公司文化去同化所有员工,让他们认同公司文化,然后根据公司文化的指引来履行自己的职责。优秀的企业文化能够将认同该文化的人吸引到企业来,企业需将这些员工留在企业,而将不认同该文化的人驱离企业。久而久之,企业员工的行为规范就会更加符合企业文化的要求。

另外,我们必须意识到,企业风控文化的形成不是一蹴而就的,企业文化对员工的影响是潜移默化而非立竿见影的。所以除了用企业文化影响员工,还要依靠制度约束员工。

查理·芒格认为,管理员工要做到两点:一,让员工知道他对自己的行为要负完全的责任;二,堵塞所有明显漏洞,不要去考验员工,不要让员工有犯错的机会。对员工最好的爱护,是让他们有一个健康成长的环境,这也是管理者必须履行的社会责任。

最后,希望中国的企业家不只是追求好业绩,更要追求健康的合规和风控。企业发展有两个车轮,一个车轮是业绩提升,另一个车轮是风险控制和合规机制建设。希望所有企业的这两个车轮,都能将企业平平稳稳地带向远方。

来源 | 中国会计报

 

Prev | Next

CONNECT WITH CEIBS

WeChat
PRIVACY POLICY MAKE AN ENQUIRY 30th Anniversary CEIBS iCampus Webmail

CAMPUSES AND LOCATIONS

  • SHANGHAI
  • BEIJING
  • SHENZHEN
  • ZURICH
  • ACCRA
699 Hongfeng Road, Pudong, Shanghai 201206, P.R.C. ( Virtual Reality Campus Tour | Map | Campus Layout )
Tel:+86-21-2890 5890
Admissions Hotline:+86-21-2890 5588
Email:info@ceibs.edu
Make an Enquiry
MORE DETAILS
Building 20, Zhongguancun Software Park, 8 Dongbeiwang West Road, Haidian District, Beijing 100193, P.R.C ( Map )
Tel:+86-10-8296 6600
Email:info@ceibs.edu
Make an Enquiry
MORE DETAILS
142 Zimao St., Qianhai Cooperation Zone, Shenzhen 518066, P. R. C.
Tel:+86-755-3699 5111
Email:info@ceibs.edu
Make an Enquiry
MORE DETAILS
Zurich Campus, CEIBS Switzerland AG, Hirsackerstrasse 46, P.O. Box, CH-8810 Horgen
Tel:+41 44 728 99 86
Email:info.zh@ceibs.edu
Website:https://europe.ceibs.edu/
Make an Enquiry
MORE DETAILS
5 Monrovia Road, East Legon, Accra, Ghana
Tel:+233 544315238; +233 302745944
Nigeria Office,
No.2 Louis Solomon street, Victoria Island, Lagos, Nigeria
Tel: +234 7068105054
Email:africaprogram@ceibs.edu
Website:https://www.ceibs.edu/africa
Make an Enquiry
MORE DETAILS

Copyright © 2025 China Europe International Business School.   沪ICP备12032981号    1沪公网安备 31011502016087号