浅议商业贿赂的会计治理

Analysis of Accounting Remedy of Commercial Bribe

商业贿赂是随着商品经济的发展而逐步产生和发展起来的经济现象。在当今世界各国,商业贿赂行为是普遍存在的,在我国商业贿赂的现象也越来越严重。本文分析了我国商业贿赂现象的深刻原因,并从会计角度提出了治理商业贿赂的建议。

Commercial bribe is an economic phenomenon which is gradually formed with the development of commodity economy. Commercial bribe is popular in the world and also becoming serious in China. This paper explores deeply the reasons of commercial bribe and provides suggestions of its remedies from accounting respect.