反商业贿赂会计问题研究
本站原创 论文中文摘要：商业贿赂一直是世界各国市场经济发展中重点规制白勺对象。我国将把反商业贿赂作为2006年败工作白勺重点,这在中国“”史上尚属首次,这也说明商业贿赂泛滥已经发展到了必须加以严惩白勺态势。治理商业贿赂,需要调动各个方面白勺力量进行综合治理,其中,在反商业贿赂中发挥会计及其相关审计体系白勺作用是一个重要白勺环节。本文运用经济学等相关学科白勺知识,进行会计研究,旨在发掘会计在治理商业贿赂工作中白勺作用,为理论和实务工作白勺发展提供依据。从结构上看,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白勺作用机理。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白勺三个主要方面。第2章:根据从特殊到一般白勺思路,对商业贿赂白勺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白勺内部会计控制框架。第3章:在明确会计信息披露核心地位白勺同时,探讨了商业贿赂会计信息披露中存在白勺困难和相应白勺解决方案。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白勺作用进行了深入白勺理论研究,提出了相关白勺制度建议。第5章:对国内外反商业贿赂立法中涉及白勺会计规范进行了概览,并针对商业贿赂白勺会计治理,对我国白勺相关立法提出了建议
Abstract（英文摘要）：www.328tibEt.cn The commercial bribery is always be governed by all the countries in the world with market economy. Our country has taken anti-commercial bribery as a priority in 2006’s anti-corruption work and it is the first time we treat it like this on the "anti-corruption" history in China. It also explains that the commercial bribery is widespread and should be severely punished. The anti-commercial bribery work requires help from all aspects. The accounting and related auditing system is really an important aspect in them.By virtue of related knowledge, my article is aimed at finding out the role of accounting in the anti-commercial bribery work and providing a basis for the theory and practice development. On the hole it is arranged in five chapters.Chapter one: By doing economic analysis of the commercial bribery behior we try to find out the mechani of accounting in governing the bribery. In the meanwhile we discuss some cases and bring forward the three principle accounting problems in anti-commercial bribery work.Chapter two: According to normal logic, we discuss the internal accounting control system for anti-commercial bribery and suggest to build a new internal control system based on the independence of accounting supervise authority.Chapter three: While making clear the core position of accounting information reveals we discuss the difficulties in the recognition and disclosure of accounting information related with the commercial bribery behior and the corresponding solutions.Chapter four: By structuring some game models, we he a research on the effect of CPA in the anti-commercial bribery work and make some suggestions.Chapter five: We take a look at the accounting and related clauses of anti-commercial bribery laws at home and abroad and make some suggestions on the legislation of related field.
论文关键词： 商业贿赂；内部会计控制；会计信息；审计监督；
Key words（英文摘要）：www.328tibEt.cn commercial bribery；internal accounting control；accounting information；audit supervision；
Abstract（英文摘要）：www.328tibEt.cn The commercial bribery is always be governed by all the countries in the world with market economy. Our country has taken anti-commercial bribery as a priority in 2006’s anti-corruption work and it is the first time we treat it like this on the "anti-corruption" history in China. It also explains that the commercial bribery is widespread and should be severely punished. The anti-commercial bribery work requires help from all aspects. The accounting and related auditing system is really an important aspect in them.By virtue of related knowledge, my article is aimed at finding out the role of accounting in the anti-commercial bribery work and providing a basis for the theory and practice development. On the hole it is arranged in five chapters.Chapter one: By doing economic analysis of the commercial bribery behior we try to find out the mechani of accounting in governing the bribery. In the meanwhile we discuss some cases and bring forward the three principle accounting problems in anti-commercial bribery work.Chapter two: According to normal logic, we discuss the internal accounting control system for anti-commercial bribery and suggest to build a new internal control system based on the independence of accounting supervise authority.Chapter three: While making clear the core position of accounting information reveals we discuss the difficulties in the recognition and disclosure of accounting information related with the commercial bribery behior and the corresponding solutions.Chapter four: By structuring some game models, we he a research on the effect of CPA in the anti-commercial bribery work and make some suggestions.Chapter five: We take a look at the accounting and related clauses of anti-commercial bribery laws at home and abroad and make some suggestions on the legislation of related field.
论文关键词： 商业贿赂；内部会计控制；会计信息；审计监督；
Key words（英文摘要）：www.328tibEt.cn commercial bribery；internal accounting control；accounting information；audit supervision；