商业贿赂的会计治理（Accounting Governance of commercial bribery）Accounting Governance of commercial briberyThe accounting governance of commercial bribery 2008-12-20 15:15:32Abstract: 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 GovernanceThe 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 briberyCommercial 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. That is expensive to buy bribe or relatives of the sale items, such as calligraphy and painting; four, to five, generation of bribe money gambling; to provide consumer items on behalf of bribery. For example, provide free travel, banquets and other activities to meet the desire of the people to eat and drink. Because of the diversity of commercial bribery, its concealment is very strong. In order to avoid the legal sanction, the two sides of the crime continue to use new methods of bribery, and the identification of commercial bribery becomes more and more difficult.Two, the impact of commercial bribery(1) exacerbating the crisis of social integrity. Commercial bribery not only damages the economic interests of the people and the commercial order of society, but also damages Chinas social morality for a long time. At the beginning of March 2006, Nankai University international economic law and the Central Party School Chinese cadres forum editorial department conducted a questionnaire survey. Survey shows that 72.72% of respondents believe that doing business in Chinese, kickbacks and commissions and dinners is a common phenomenon, 20.98% of people think that is relatively common, only 2.1% of respondents believe that is not common. When asked to do business in Chinese, if not bribery, dont treat them, whether to do business, 9.79% of people think that can do, do not think 72.03%, barely 18.18%, that certainly do collapse.(two) distorting the rules of fair competition and hindering the operation of the market mechanism. Commercial bribery deviates from the requirements of the market economy for fair competition, and makes the law of value and the law of competition not functioning properly. It hinders the normal operation of the market mechanism and destroys the normal order of market transactions. Some enterprises operating in good faith become victims, in the competition at a disadvantage, affecting the technological progress of enterprises and product quality improvement. This corrosive is becoming the bottleneck of economic development, enterprises can only succumb to this unspoken rules in order to avoid losing market opportunities and share in the competition. More importantly, the essence of commercial bribery is the purchase of a fair social order and environment. It is the enemy of social rule of law and justice. At the same time, commercial bribery increases transaction costs, increases the burden on consumers, and leads to a great waste of social wealth.(three) destroy the rational allocation of social resources. Reasonable competition can accurately reflect the market situation, so that producers know what to produce, how much to produce, for whom to produce and when to produce. Enterprises provide the necessary products for the society, and optimize the use of resources through competition so as to prevent the waste of resources and labor. But the emergence of commercial bribery has un