وضعیت سنجی فساد مالی در جهان
محورهای موضوعی : اقتصادیمحمدرضا فتحی 1 * , نرگس حسینی امین 2
1 - دانشجوی دکتری مدیریت بازرگانی دانشگاه پیام نور، گرایش بازاریابی
2 - دکتری جامعهشناسی دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران، گرایش جامعه شناسی اقتصادی و توسعه
کلید واژه: فساد, فساد مالی, مبارزه با فساد, دولت باز, شفافیت, حکمرانی.,
چکیده مقاله :
فساد از مهمترین چالشهای نظامهای حکمرانی در جوامع معاصر است که با گسترش در سطوح مختلف اجتماعی، اقتصادی و سیاسی، میتواند اعتماد عمومی، کارآمدی نهادی و فرایند توسعه را تحت تأثیر قرار دهد. پژوهش حاضر با هدف بررسی وضعیت فساد در سطح کلان و تحلیل رویکردهای موجود برای پیشگیری و مقابله با آن انجام شده است. روش پژوهش، توصیفی ـ تحلیلی و مبتنی بر مطالعه اسنادی است و دادههای مورد نیاز از طریق بررسی شاخصهای بینالمللی، کنوانسیونهای مبارزه با فساد، گزارشهای سازمانهای بینالمللی و مطالعات موردی گردآوری و تحلیل شده است. در این راستا، شاخص ادراک فساد، کنوانسیون مبارزه با رشوه سازمان همکاری و توسعه اقتصادی و کنوانسیون سازمان ملل متحد علیه فساد بررسی شده و سپس مجموعهای از رویکردهای اجرایی مقابله با فساد مورد تحلیل قرار گرفته است. یافتههای پژوهش نشان میدهد که اگرچه شاخصها و کنوانسیونهای بینالمللی در ایجاد استانداردهای مشترک و تقویت همکاریهای ضدفساد نقش دارند، صرف تدوین و اجرای این سازوکارها به کاهش پایدار فساد منجر نمیشود و اثربخشی آنها به کیفیت نهادها، میزان شفافیت، پاسخگویی و ظرفیت اجرایی دولتها وابسته است. همچنین، بررسی تجربههای مختلف نشان میدهد که رویکردهای پیشگیرانه میتوانند در محدودکردن فرصتهای فساد نقش مؤثرتری داشته باشند. بر این اساس، دولت باز، دولت دیجیتال، افشای داراییها و منافع، شفافیت در مالکیت منفعت و تبادل و همکاری میان سازمانهای مالیاتی، بهعنوان مهمترین رویکردهای اجرایی شناسایی شدند. در مجموع، مقابله مؤثر با فساد مستلزم گذار از رویکردهای صرفاً واکنشی و مجازاتمحور به سمت سازوکارهای پیشگیرانه، شفافیتمحور، فناورانه و مشارکتمحور است.
Corruption is one of the most significant challenges facing governance systems in contemporary societies. Its proliferation across social, economic, and political spheres can undermine public trust, institutional effectiveness, and the development process. This study aims to examine corruption at the macro level and analyze existing approaches to its prevention and control. The research adopts a descriptive-analytical approach based on documentary analysis. The required data were collected and analyzed through an examination of international indices, anti-corruption conventions, reports published by international organizations, and case studies. Accordingly, the Corruption Perceptions Index (CPI), the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, and the United Nations Convention against Corruption (UNCAC) were examined, followed by an analysis of a set of practical approaches to combating corruption. The findings indicate that, although international indices and anti-corruption conventions contribute to establishing common standards and strengthening anti-corruption cooperation, the mere adoption and implementation of such mechanisms do not necessarily lead to a sustained reduction in corruption. Their effectiveness depends on the quality of institutions, the degree of transparency and accountability, and the implementation capacity of governments. Furthermore, an examination of various experiences suggests that preventive approaches can play a more effective role in reducing opportunities for corruption. Accordingly, open government, digital government, asset and interest disclosure, beneficial ownership transparency, and information exchange and cooperation among tax authorities were identified as the most important practical approaches. Overall, effective anti-corruption efforts require a shift from purely reactive and punitive approaches toward preventive, transparency-oriented, technology-enabled, and participatory mechanisms.
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