| 商业贿赂的会计途径及其防范 |
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| 引用本文： | 尚芳,李文龙.商业贿赂的会计途径及其防范[J].成都理工大学学报(社会科学版),2011(6):55-57. |
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| 作者姓名： | 尚芳 李文龙 |
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| 作者单位： | 成都理工大学计划财务处;中国石油西南油气田公司; |
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| 摘 要： | 商业贿赂业已成为当前我国经济生活中的一个突出问题,其支出往往通过不记入财务账、转入其他财务账中或者做假账等非正常途径进入会计信息系统,阻碍了市场经济的健康发展。分析其中原因,竞争机制滞后、权力寻租、制度建设不健全是主要方面。治理商业贿赂应从完善法律制度、完善会计制度、构建反商业贿赂社会会计监督联动体系方面进行。
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| 关 键 词： | 商业贿赂 会计信息 会计造假 |
Accounting Approach and Prevent of Commercial Bribery |
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| SHANG Fang,LI Wen-long.Accounting Approach and Prevent of Commercial Bribery[J].Journal of Chengdu University of Technology:Social Sciences,2011(6):55-57. |
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| Authors: | SHANG Fang LI Wen-long |
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| Institution: | SHANG Fang1,LI Wen-long2(1.Planning and Finance of Chengdu University of Technology,Chengdu 610059,China,2.Southwest Oil and Gas Feeld Company of China Petroleum,Chengdu 610051,China) |
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| Abstract: | Commercial bribery has been a prominent issue in China's economic life whose expenses usually enter the accounting information system through irregular channels that expenses are not included in the financial account or transferred to accounts in other financial or recorded as false accounts.Commercial bribery has hindered the healthy development of market economy.Competition lags behind,the abuse of power,the system construction being not perfect are the main reasons.Commercial bribery should be eliminated... |
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| Keywords: | commercial bribery accounting information accounting fraud |
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