摘要
商业贿赂是经营者为了争取或给与他人某种有利机会或条件,通过秘密给付财物或其他报偿等不正当手段收买对方客户或暗中接受对方给予的行为。商业贿赂包括回扣、附赠、折扣、佣金。商业贿赂严重地干扰了市场经济中公开、公平、等价、诚实信用的市场秩序,又严重地腐蚀着干部队伍。建议我国刑法应当将商业贿赂的主体范围扩大,在经济立法中应对商业贿赂的违法违纪行为做出更为明确的界定,并加强市场信用建设和会计制度建设;在行政立法中应对举报人实施奖励和保护,对贿赂双方给予重罚。
Commercial bribes refer to the conducts of buying off or accepting benefits stealthily from the opponents customers by some businessmen by using some improper means, including presenting property or other benefits secretly, in order to get favorable chances or conditions from the customers. Commercial bribes include kickbacks, presents, rebates and commissions. Commercial bribes disturb seriously the market rules, especially justice, openness, equipollence, honesty and credit in market e- conomy. Besides, commercial bribes seriously corrupt the teams of officials. This paper provides some suggestions to China's legislation, which are as follows: to expand the subject scope of commercial bribes in criminal laws, to make a clearer delimitation between law violation and discipline violation for commercial bribes in economic laws, to intensify the construction of market credit and accounting sys- tems, to protect and grant prizes to crime - reporters in administrative laws and to punish the two parties of bribes seriously.
出处
《西安欧亚学院学报》
2008年第4期29-34,共6页
Journal of xi‘an Eurasia University
关键词
商业贿赂
市场经济
回扣
刑法双经济法
行政法
commercial bribe
market economy
kickback
criminal law
economic law
admin- istrative law