近年来，伴随着我国对外开放的不断发展，中国与新西兰的联系与合作也日益扩大，双方在外交、经贸、教育与文化等诸多领域陆续展开了一系列务实合作，并取得了丰硕成果，其中，中新司法合作成为最近双边关系中的一个新亮点。在我国继续深入开展反腐败工作的背景下，双方正积极磋商订立腐败罪犯引渡协议，而我国也力图学习、借鉴新西兰成功的反腐败经验，以更好地应对各类腐败犯罪事态，所以，对新西兰腐败治理体系的评介就显得尤为重要。有鉴于此，本文将在廓清腐败的定义及其危害的前提下，对新西兰腐败治理体系中最重要的机构——新西兰反腐局进行重点介绍，首先论述其创建背景、演进与革新；其次阐明其组织构成、权限与运行程序；最后针对其基本特征、其在新西兰国家治理体系中的地位及其对我国反腐败工作的借鉴意义进行思考，以期对中新反腐合作起到良好的参考、推动作用。
In recent years，China and New Zealand have launched a series of pragmatic cooperation in the diplomacy，economy and trade，education and culture and many other areas with the continuous development of China’s opening level，among them，the judicial cooperation is a new content in the bilateral relations. Both sides are actively promoting the signing of an extradition agreement of corruption offences. And China attempts to learn the successful experience of anti-corruption work in New Zealand in order to deal with various kinds of corruption offences better. Consequently，the introduction of New Zealand corruption governance system is becoming increasingly important. In view of this，the paper will focus on New Zealand Serious Fraud Office（SFO），which is the most significant institute in the New Zealand corruption governance system. In more detail，firstly，we will clarify the definition and dangers of corruption. Secondly，we will explicit the background and development of SFO. Thirdly，the constituents，powers and work flows of SFO will be discussed. Finally，a detailed analysis of SFO’s characteristic，the special role of SFO in the New Zealand corruption governance system and it’s reference to China will be given.
