financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federationfinance-471Research ArticleПРОБЛЕМЫ И СУЖДЕНИЯPROBLEMS AND JUDGMENTSКРИТЕРИИ ОЦЕНКИ ПРОГРАММЫ АНТИКОРРУПЦИОННОГО КОМПЛАЕНСА НА МАЛЫХ И СРЕДНИХ ПРЕДПРИЯТИЯХCRITERIA FOR ASSESSMENT OF ANTICORRUPTION COMPLIANCE PROGRAMS AT SMALL AND MEDIUM ENTERPRISESКраусГ.CrouseG.

партнер компании

Partner

Gregory.Crouse@ru.ey.comЧалдаеваЛ. А.ChaldaevaL. A.

доктор экономических наук, профессор кафедры «Экономика организации»

ScD (Economics), Professor, Head of the Economics of Organization Chair

chaldaeva45@mail.ruКилячковА. А.KilyachkovA. A.

кандидат технических наук, менеджер

PhD (Engineering), Manager

AAKil@mail.ruкомпания «Эрнст энд Янг» (EY), МоскваРоссияEY, MoscowRussian FederationФинансовый университет, МоскваРоссияthe Financial University, MoscowRussian Federationкомпания EY, МоскваРоссия«EY», MoscowRussian Federation20141510201706101109Copyright © Краус Г., Чалдаева Л.А., Килячков А.А., 20172017Краус Г., Чалдаева Л.А., Килячков А.А.Crouse G., Chaldaeva L.A., Kilyachkov A.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/471

Коррупция является одним из наиболее серьезных вызовов, с которым столкнулись все страны. В настоящее время государственные институты Российской Федерации принимают меры по решению этой проблемы, которые включают в себя, в том числе, принятие ряда законодательных антикоррупционных актов. Кроме того, отдельные российские компании должны соблюдать также применимое иностранное законодательство. Это относится к  антикоррупционным законам США и  Великобритании. Сопоставление показывает, что российское антикоррупционное законодательство в значительной степени гармонизировано с международным. В настоящее время вопросы правоприменения являются основным вызовом в борьбе против коррупции. Национальный план противодействия коррупции сформулировал наиболее важные мероприятия, которые должны быть выполнены в  2014–2015 гг. Согласно этому плану бизнес-сообщества обязаны осуществлять мониторинг внедрения в компаниях антикоррупционного комплаенса. Для качественного мониторинга необходимо определить критерии оценки эффективности антикоррупционных мероприятий, используемых в компании. Особого внимания требует оценка антикоррупционного комплаенса на малых и средних предприятиях (SME). В статье предложены базовые принципы, которым должны отвечать критерии оценки антикоррупционного комплаенса. Применяя эти принципы (системность, адаптивность и разумная достаточность), можно снизить количество рекомендуемых к внедрению антикоррупционных мер до 23 в десяти бизнес-процессах. Принцип технологичности позволяет при оценке антикоррупционного комплаенса на малых и средних предприятиях ограничиться восемью критериями для десяти бизнес-процессов. 

Fighting corruption is one of the most important tasks facing all countries. Currently the RF state institutes have made significant efforts to remedy the situation including passing several anti-corruption legislative acts. Some Russian companies must also comply with applicable foreign laws. Such as to anti-corruption legislation of the USA and the UK. If you compare the requirements of the Russian and international anti-corruption legislation, it appears that the Russian anti-corruption legislation is largely harmonized with relevant international law. Now the enforcement of existing legislation is the main challenge of Russian authorities and enterprises. The main actions are issued in the National Anticorruption Plan for 2014–2015. One of the actions of the National Plan is the assignment given to the business communities to monitor the implementation of anti-corruption compliance in companies. Quality monitoring requires criteria by which one can estimate the effectiveness of the anti-corruption activities in a company. Special attention requires the evaluation of anti-corruption compliance in small and medium-sized enterprises (SME). The basic principles, which must meet the criteria for the evaluation of anti-corruption compliance, are proposed in this article. Applying these principles (consistency, adaptability and reasonable sufficiency), we can reduce the number of anti-corruption measures down to 23 in 10 business processes. The principle of ease of running gives 8 criteria for 10 business processes for verification of anticorruption compliance programs at SME. 

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The authors declare that there are no conflicts of interest present.