摘要
商业贿赂作为一种负面经济现象,严重损害了国家利益,污染了社会风气。如何遏制商业贿赂已成为举国关注的头等大事。可以从公司治理的角度对其加以遏制,如完善现行会计法律法规、建立会计信用监督体系、制定举报奖励制度、实行财务公开制度等。
Commercial bribery as a negative business phenomenon severely damages national interests and pollutes social convention. Therefore, it has become a top agenda for the whole nation to check commercial bribery. From the perspective of corporate governance, commercial bribery can be restrained by improving the current accounting laws and regulations, establishing supervision system for accounting faith, designing rewarding system for bribery reporting and implementing transparent financial system.
出处
《河北经贸大学学报(综合版)》
2007年第2期70-73,共4页
Journal of Hebei University of Economics and Business(Comprehensive Edition)
关键词
商业贿赂
公司治理
影响
对策
commercial bribery
corporate governance
impact
countermeasures