反商业贿赂会计问题研究-会计学专业论文.docxVIP

内密摘要 商业贿赂一直是世界各国市场经济发展中重点规制的对象.我国将把反商业 贿赂作为 2ω6 年反腐败工作的重点，这在中国反腐史上尚属首次，这也说 明商业贿赂泛滥已级发展到了必须加以严您的态势.治嗖商业贿赂，需要调动各 个方面的力量进行综合治理，其中，在反商业贿赂中发挥会计及其相关审计体系 的作用是一个重要的环节. 本文运用经济学等相关学科的知识，进行会计研究，旨在发掘会计在治理商 业贿赂工作中的作用，为理论和实务工作的发展提供依据.从纺构上薇，本文共 分为五章，各章内容概括如下: 第 1章:对商业贿赂行为进行了经济学分析，试图找到会计在治理商业贿赂 中的作用机理.同时，通过商业贿赂个案分析，提出了商业贿赂相关会计问题的 三个支要方面. 第 2 章:根据从特殊到一般的思路，对商业贿赂的内部会计控制体系进行阐 述，提出以内部会计控制监管独立为核心的内部会计控制框架. 第 3 :1曾;在明确会计信息披露核心地位的问时，探讨了商业贿赂会计信息披 露中存在的困难和相应的解决方案. 第 4 章:通过构建博弈模型，对注册会计师在治理商业贿赂中的作用进行了 深入的理论研究，提出了相关的制度建议. 第 5 章:对国内外反商业贿赂立法中涉及的会计规范进行了概览，外针对商 业贿路的会计治理，对我国的相关立法提出了建议. 关键词z 商业贿赂内部会计控制会计信息审计监督 Abstract ∞Theωmmercial bribery is always be govemed by 311 the coun位ies in the world with market economy. Our ∞u由y has taken anti-∞mmercial bribery as a priority in ∞ 2 6s anti-corruption work and it is the first tirne we treat it like this on the anti-corruption history in China. lt also explains 也就出eωmmercial bribery is widespread and should be severely punished. The anti-commercial bribery work r叫uires help from all aspects.ηle a，ωounting and related auditing system is really a且 irnpo血nt aspect in them. By virtue of related knowledge ，my article is aimed at fmding out the role of aαounting in the anti-commercial bribery work and providing a basis for the 由ωry and practice developmen t. on the hole it is arranged in five chapters. Chapter one: By doing economic analysis of the ωmmercial bribery behavior we 缸Y to find out the mωhanism of accounting in goveming the bribery. In the meanwhile we discuss some cases and bring forward the three principle 3α刀untmg problems in anti-∞mmercial bribery work. apter two: Aω， rding to normal logic，we discuss the intemal aωunting ∞ntrol system for anti-commercial bribery and suggest to build a new intemal control system based on the independence of a，αounting supervise authority. Chapter three: While making clear the ∞re position of aα刀unting information reveals we discuss the difficulties in the r，目刀gnition and disclosure of accounting information