商业贿赂的会计治理（Accounting Governance of commercial bribery）.docVIP

商业贿赂的会计治理（Accounting Governance of commercial bribery） Accounting Governance of commercial bribery The accounting governance of commercial bribery 2008-12-20 15:15:32 Abstract: commercial bribery is taking place in China today, and this phenomenon is very serious for social, economic and political. Commercial bribery is a kind of industry unspoken rule, long isolated from the law enforcement departments outside of the view of how to curb commercial bribery has become the top priority of our country, this paper puts forward the measures of the management of commercial bribery from the perspective of accounting supervision. Key words: commercial bribery; causes of influence; Accounting Governance The term commercial bribery has never been used so frequently this year. In early 2006, the Commission will treat commercial bribery as the focus of anti-corruption work in the year. In March, the 22 national ministries and commissions formed the leading group for the management of commercial bribery. Then, why is commercial bribery so seriously taken by the government, and how harmful is it? How should the state govern it? In view of this problem, this article has carried on the preliminary discussion from the angle of accounting governance. First, the simple explanation of commercial bribery Commercial bribery refers to the bribe which is taken for the sake of seeking commercial benefits. It is a kind of negative economic phenomenon produced and developed along with the development of commodity economy. There are various forms of commercial bribery, which mainly include: 1. Commission and handling fees. Rebate, that is, in the sale of goods or services, by the seller from the receipt of the price, in accordance with a certain proportion of a part of the return to the buyer or its managers. Fees include benefits, hard work, referral fees, fees, fees, information, etc. two gifts and cash gifts. That is, in holidays, gifts and gifts in the name of bribery; three, to buy bribes