党的十八届三中全会把国家治理体系和治理能力现代化确立为全面深化改革的总目标, 这对国家和社会的发展具有重大而深远的意义.能否有效遏制腐败的滋生及蔓延, 直接体现着国家治理体系的完善程度.本研究从国家治理现代化这一视角出发, 立足当前国内互联网企业反腐形势, 分析了我国互联网企业腐败成因:一是企业发展前期在社会转型背景下面临的结构性资源困境;二是企业内部反腐制度供给不足;三是国家和社会的监管缺位.互联网企业腐败呈现出寻租手段的隐蔽化、寻租空间的多元化以及寻租成本的虚拟化等特点.本研究提出我国互联网企业腐败治理首先应优化顶层设计, 尽快将互联网企业腐败治理纳入国家战略;其次要培育社会力量, 形成多元共治的互联网企业反腐格局;再次要引导企业自治, 压实互联网企业反腐主体责任.%Modernization of national governance system and governance capacity was established as the general goal of deepening reform in an all-round way at the third Plenary Session of the 18 th CPC Central Committee of the party. Whether corruption can be effectively curbed or not directly reflects the perfection of the national governance system.From the perspective of modernization of national governance and based on the current situation of anti-corruption in domestic Internet enterprises, this paper analyses the causes of corruption in Chinese Internet enterprises: first, the structural resource dilemma faced by enterprises in the early stage of development under the background of social transformation; second, the insufficient supply of anti-corruption system within enterprises; third, the lack of supervision by the state and society.The corruption of Internet enterprises presents the characteristics of concealment of rent-seeking means, diversification of rent-seeking space and virtualization of rent-seeking cost.This study proposes that China's Internet enterprises should first strengthen the top-level design of corruption governance, as soon as possible to incorporate the Internet enterprises corruption governance into the national strategy; secondly, we should cultivate social forces to form a multi-governance pattern of Internet enterprises anti-corruption; thirdly, we should guide enterprise autonomy and compact the main responsibility of Internet enterprises anti-corruption.
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