Wang Jing & GH Law Firm

Corporate fraud rates remain at record highs. 60% of domestic respondents say their company has experienced fraud in the past 24 months, higher than the global average (47%). 40% of major fraud cases involve collusion between internal and external personnel, another 41% of major fraud cases were committed by internal personnel alone, and a total of 81% of major fraud cases involved the participation of internal employees【1】. Such fraud not only directly damages the company’s interests and reputation, but also causes the company to lose business opportunities. Therefore, more and more companies continue to increase investment in anti-fraud work.

企业反舞弊工作在全球范围越来越备受关注。企业内部舞弊行为屡见不鲜，60%的国内受访者表示其所在企业在过去两年中曾发生舞弊，高于全球平均水平（47%），40%重大舞弊案件涉及内外部人员勾结，另有41%重大舞弊案件为内部人员单独作案，共计81%的重大舞弊案件涉及内部员工的参与。这样的行为不仅直接损害公司利益，而且会使公司名誉受损，甚至失去经营机会。因此，越来越多的企业不断加大对反舞弊工作的投入。

In order to assist the member companies of the CCI FRANCE CHINE understand the relevant laws and regulations of corporate fraud in China, and help companies construct corporate anti-fraud system, Wang Jing & GH Law Firm brought a special topic sharing on “Corporate Fraud Prevention and Remedy”.

为了帮助中国法国工商会的会员企业了解企业反舞弊相关法规政策，协助构建企业反舞弊体系，帮助企业进行事后救济，广悦律师事务所为企业带来“企业舞弊的事前预防和事后救济”专题分享。

On April 7, 2022, at the invitation of the CCI FRANCE CHINE, Jiang Shanshan, a well-known commercial criminal expert, and MO Lili, a lawyer with working experience in foreign-funded enterprises, gave practical sharing on the theme of corporate fraud and answered to the hot issues that the enterprises are concerned about.

2022年4月7日，受中国法国工商会的邀请，广悦律师事务所著名的商业刑事专家蒋珊珊律师、具有在外资企业工作经验的莫莉莉律师就企业反舞弊的主题进行了实务分享，并解答了外资企业关心的热点问题。该主题分享的语言为英语和法语。

What’s corporate fraud and its corresponding legal liability

企业舞弊及其相应的法律责任

Corporate fraud generally includes three aspects: bribery, embezzlement of company assets, and infringement of company trade secrets. If the amount involved in the case reaches a certain standard, the enterprise can file a case with the public security department and investigate the criminal responsibility of the concerned employee. At the same time, enterprises can also pursue civil legal liabilities of the employee according to the company’s internal rules and regulations and its labor contract.

企业舞弊大致包含三大方面：非国家工作人员行受贿、侵占公司资产、侵犯公司商业秘密。涉案数额达到一定标准的，企业可以选择到公安部门立案，追究其刑事责任。同时，企业还可以根据公司内部规章制度和劳动合同，追究员工的民事法律责任。

In which fields of the company it frequently occurs ?

企业舞弊多发环节

In the second part, we summarized the common types of corporate fraud and the frequently occurring filed within the company.

第二部分，我们为企业总结了常见舞弊类型及在企业内部的多发环节。

How to recover the company’s losses once it occurred?

事后应对：当企业发现员工存在舞弊行为，该如何有效地进行救济？

First of all, enterprises should intervene quickly, entrust lawyers to participate in the investigation, and if necessary, entrust external investigation agencies to intervene. Through the preliminary investigation, the company can negotiate with the employee based on the evidence materials they have, asking the employee to return the money, compensate for the company’s losses, and terminate the labor relationship. Depending on the level of cooperation of the employees, the company can initiate criminal proceedings or civil lawsuits to pursue legal responsibilities of the employee. Then, we shared the difficulties and pain points of such investigation with our participants.

首先，企业应快速介入处理，委托律师参与调查，并在必要时委托外部调查机构介入。通过前期的调查取证，企业根据所掌握的证据材料，可与员工进行协商谈判，要求其退回款项、赔偿损失，并解除劳动关系。根据员工的配合程度，企业可启动刑事立案程序或民事诉讼追究员工的法律责任。随后，我们为企业分享了这类型调查的难点与痛点。

How to effectively prevent it?

事前预防：结合自身情况，加强公司治理和内部控制

In order to prevent the corporate fraud, enterprises should strengthen corporate governance and internal control based on the actual situation of the company.

According to our practical experience, it is recommended that enterprises start from the following 6 aspects: establish and improve company rules and regulations and employee handbook, conduct compliance trainings for employees, set up a whistle-blower hotline/Email, establish an anti-fraud investigation team or committee, improve supplier management, and improve employee information collection system.

为了防止舞弊的发生，企业应结合公司实际情况，加强公司治理和内部控制。根据我们的实务经验，建议企业从以下6大方面着手：完善公司规章制度和员工手册、对员工进行合规培训、设置举报热线/邮件、设立反舞弊调查小组/委员会、完善供应商管理、完善员工的信息收集制度。

During the Q&A session, Mrs. JIANG Shanshan answered relevant legal questions for participants. Wang Jing and GH Law Firm will provide such topic sharing for more foreign-funded enterprises in the future.

最后的互动和交流环节，蒋珊珊律师一一为与会企业解答了相关法律问题。大家表示，分享内容干货满满，深受启发。广悦律师事务所未来将会为更多的外资企业提供这类专题分享。

Foreign-related legal service team

The foreign-related legal service team is established and led by Mr. Wang Jing, who has served foreign-related business for more than 30 years and is one of the top ten foreign-related lawyers in Guangzhou. The team comprises experienced legal professionals including lawyers, senior consultants, project managers from China, the United Kingdom, France, Germany, Italy, Spain and other jurisdictions. They are able to handle multi-disciplinary and multi-jurisdictional matters, with particular expertise in handling cross-border transactions, dispute resolution and other complex legal matters.

Commercial criminal service team

The commercial criminal service team is composed of experienced lawyers. Relying on its advantages, the team manages various difficult and complex cases and formulates the optimal legal service strategies for clients. The team has successively handled many economic crime cases involving huge amounts of money, as well as corruption and bribery cases with significant social influence in the region.

【1】PwC’s Global Economic Crime and Fraud Survey 2020

《2020年ＰｗＣ全球经济犯罪调查报告》