在企業經營與商業活動裡，防制貪腐（corruption），一直是相當重要的議題。過去十年，由於美國聯邦檢察官擁有的廣大裁量權，加上美國海外反貪腐法（FCPA）廣泛適用範圍與擴張解釋，美國司法部（Department of Justice）及證券委員會（Securities and Exchange Commission）大肆進行有關FCPA之執法活動。罰金、處罰及執法行動之相關統計數據，均達歷史新高。以往企業為取得在貿易地的經營優勢，賄賂當地政府官員等陋習將不再是一種入境隨俗之表現，而是將遭受嚴厲刑事處罰的犯罪。企業內部法規遵循以及相關通報機制因此更顯重要。本文首先扼要說明FCPA之規定與要件，並以三則案利探討相關適用問題，最後比較我國與美國反貪腐法規之異同，並探討企業應有何作為，始能避免誤觸美國海外反貪腐法。法規遵循機制的建立，使企業能避免跨國經營的法律風險，並達到誠信企業、廉潔經商的理念，實為全球化下，各跨國公司必須正視的當務之急。

Corruption has always been an issue when it comes to trading and doing businesses. In the past ten years, not only the U.S. Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) have tremendously increased the Foreign Corrupt Practices Act (FCPA) enforcements but fines, penalties, and enforcement actions of FCPA are at an all-time high due to the widely power of federal prosecutors and certain FCPA provisions remain ambiguous or are broadly interpreted. To avoid violating FCPA, it is important for the worldwide to have full knowledge about this law. In the article, the author first gives introduction to FCPA’s main provisions and the elements. The author then uses three articles to explain how the law applies to different cases. Finally, the author advocates that businesses should establish its own anti-corruption policy and internal compliance program. After all, doing business with integrity is the best way to prevent legal risk.