本文選題：商業(yè)賄賂 + 法務(wù)會計(jì)��； 參考：《西南財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：近年來,對商業(yè)賄賂犯罪的治理,已經(jīng)成為一個(gè)全球性的研究難題。對中國來說,更是繞不過去的坎。 商業(yè)賄賂的問題在我國不僅由來已久,而且相當(dāng)嚴(yán)重,尤其在采購、房地產(chǎn)、金融、醫(yī)療等領(lǐng)域更是成為從業(yè)人員奉行不諱的“潛規(guī)則”。雖然我國已出臺了相關(guān)的法律、法規(guī)等對商業(yè)賄賂行為做出了相應(yīng)規(guī)定,但卻因?yàn)檎麄�(gè)社會“金錢至上”的逐利心態(tài)和西方物質(zhì)享樂主義的侵蝕、民眾法律意識的淡薄、法制不健全及監(jiān)管措施不到位等原因而屢禁不止 聯(lián)合國所做的一項(xiàng)調(diào)查表明,在全球范圍內(nèi),商業(yè)賄賂使得合同成本提高了15%左右。而在中國,這一數(shù)字可能更高。商務(wù)部的統(tǒng)計(jì)資料說,僅藥品行業(yè)中,作為商業(yè)賄賂的回扣一項(xiàng),每年就侵吞國家資產(chǎn)約7.72億元,約占全國醫(yī)藥行業(yè)全年稅收收入的16%,這個(gè)成本最終由公眾承擔(dān)。 商業(yè)賄賂不僅讓社會承受巨大損失,而且最終將侵蝕市場經(jīng)濟(jì)公平競爭之基。一個(gè)恰當(dāng)?shù)谋扔魇?市場競爭是組成市場經(jīng)濟(jì)的細(xì)胞,而商業(yè)賄賂連同其他不正當(dāng)競爭方式則被看作是癌細(xì)胞,一旦產(chǎn)生且不加以遏制的話,將毀掉作為良性細(xì)胞的其他競爭方式,最終將毀了市場經(jīng)濟(jì)本身。商業(yè)賄賂的負(fù)作用已是世界共識,美國的《反海外腐敗法》正是基于這樣的考慮而制定。眼下中國也正面臨當(dāng)時(shí)美國之擔(dān)憂。反商業(yè)賄賂勢在必行,而制度建設(shè)和制止權(quán)力尋租則是必要的良方。毫無疑問,中國也不應(yīng)該成為商業(yè)賄賂的“溫床”,因?yàn)檫@將毀掉我們試圖建立起來的好的市場經(jīng)濟(jì)。 商業(yè)賄賂行為主要表現(xiàn)為回扣、折扣、顧問費(fèi)等形式,對于這些不合理的的費(fèi)用,不符合相關(guān)財(cái)務(wù)法律制度的要求,無法合理入賬,商業(yè)賄賂行為主體雙方勢必要通過會計(jì)假賬的方式來加以掩蓋。尤其是對于行賄方來說,查處其會計(jì)假賬是調(diào)查商業(yè)賄賂案件的一個(gè)極為有效的突破口。因此本文主要通過研究法務(wù)會計(jì)如何對商業(yè)賄賂行為進(jìn)行調(diào)查來獲取犯罪證據(jù),以為反商業(yè)賄賂提供有效手段。 目前我國國內(nèi)對于商業(yè)賄賂的研究相對較少,且不夠深入,主要集中在研究商業(yè)賄賂的表現(xiàn)形式、根源分析、制度建設(shè)及法律規(guī)制等方面,從會計(jì)、審計(jì)方向尤其是法務(wù)會計(jì)角度進(jìn)行證據(jù)的收集和調(diào)查分析的研究卻非常少。因此本文擬從法務(wù)會計(jì)的視角,采用理論分析、案例分析、比較分析、邏輯演繹的方法,綜合運(yùn)用會計(jì)學(xué)、審計(jì)學(xué)、法學(xué)、證據(jù)學(xué)等學(xué)科知識來探討幾種典型的商業(yè)賄賂的調(diào)查取證方法及治理。 文章主要分為四個(gè)部分。 第一部分為商業(yè)賄賂的形成原因與反映特征,其中重點(diǎn)分析的是交易型賄賂、干股分紅型賄賂、合作投資型賄賂、掛名領(lǐng)薪型賄賂等四種商業(yè)賄賂新的表現(xiàn)形式；對于商業(yè)賄賂的成因分析主要從經(jīng)濟(jì)原因、社會原因、制度原因和個(gè)體原因等四個(gè)方面來進(jìn)行闡述。同時(shí)由于商業(yè)賄賂的形成有深刻的經(jīng)濟(jì)根源,因此筆者試圖從經(jīng)濟(jì)學(xué)的角度,基于成本收益理論建立商業(yè)賄賂主體雙方行為決策博弈模型來深入探討商業(yè)賄賂的經(jīng)濟(jì)成因。 第二部分為分析法務(wù)會計(jì)在反商業(yè)賄賂中發(fā)揮的作用,由于新型商業(yè)賄賂行為越來越隱蔽和巧妙,僅僅依靠傳統(tǒng)的手段來治理商業(yè)賄賂總有些不盡如大意的地方。因此要想更為有效的治理商業(yè)賄賂,就要采用多種方式綜合治理,法務(wù)會計(jì)由于其在治理商業(yè)賄賂方面的特殊優(yōu)勢,因此就成為了必然選擇。這部分主要介紹法務(wù)會計(jì)對商業(yè)賄賂調(diào)查取證的一般思路和方法。 第三部分為典型商業(yè)賄賂的法務(wù)會計(jì)調(diào)查取證思路。盡管新型的商業(yè)賄賂的手法越來越隱蔽,但行賄方花錢就要走賬,往往伴隨著纂改、偽造會計(jì)信息等行為,因此不管行為人如何掩飾,總會留下蛛絲馬跡。通過仔細(xì)檢查賬目和相關(guān)會計(jì)憑證就有可能找到查處商業(yè)賄賂行為的突破口和證據(jù),法務(wù)會計(jì)的調(diào)查取證方法在這里正可以發(fā)揮其優(yōu)勢。本部分通過案例分析闡述了交易型賄賂、干股分紅型賄賂、合作投資型賄賂、掛名領(lǐng)薪型賄賂這四種典型商業(yè)賄賂的征兆識別方法以及如何運(yùn)用法務(wù)會計(jì)手段進(jìn)行調(diào)查取證。 第四部分為基于法務(wù)會計(jì)視角提出商業(yè)賄賂的治理對策。一是加強(qiáng)法制建設(shè),完善我國商業(yè)賄賂的治理機(jī)制,包括完善立法,出臺《反商業(yè)賄賂法》,成立獨(dú)立的執(zhí)法機(jī)構(gòu)——商業(yè)賄賂調(diào)查局,加大執(zhí)法力度；二是法務(wù)會計(jì)要加強(qiáng)自身的發(fā)展和完善,從制度上引進(jìn)法務(wù)會計(jì)訴訟支持業(yè)務(wù)和建立專家證人制度,確立法務(wù)會計(jì)鑒定制度的規(guī)范性,深化法務(wù)會計(jì)理論研究,形成我國法務(wù)會計(jì)理論結(jié)構(gòu)。 本文的創(chuàng)新點(diǎn)主要表現(xiàn)在以下兩個(gè)方面： 1、將法務(wù)會計(jì)的概念和理論引入到反商業(yè)賄賂中來。目前我國國內(nèi)大多數(shù)學(xué)者對于商業(yè)賄賂治理的研究還是按照傳統(tǒng)的思路和治理方式來設(shè)計(jì)治理的方案,包括加強(qiáng)法律規(guī)制和審計(jì)監(jiān)督、完善內(nèi)控等方面。而尚未注意到法務(wù)會計(jì)作為一個(gè)有效的查找犯罪線索的手段,在商業(yè)賄賂治理中的特殊作用。因此,本文試圖從法務(wù)會計(jì)的角度來研究商業(yè)賄賂的調(diào)查取證問題,進(jìn)而對其提出行之有效的治理措施,并希望通過這樣一種有益的嘗試,為今后的研究提供一點(diǎn)借鑒。 2、總結(jié)我國近年來出現(xiàn)的幾種典型的新類型商業(yè)賄賂,從法務(wù)會計(jì)的視角提出征兆識別的方法和調(diào)查取證的具體思路。雖然目前國內(nèi)很多學(xué)者都對新型商業(yè)賄賂做了進(jìn)一步的研究,但大多數(shù)研究的都是對商業(yè)賄賂犯罪的法律定性問題,并基于此從法律規(guī)制方面對這些新時(shí)期出現(xiàn)的典型商業(yè)賄賂如何進(jìn)行法律規(guī)制,而并鮮有人討論如何對商業(yè)賄賂行為進(jìn)行調(diào)查,如何對商業(yè)賄賂證據(jù)進(jìn)行認(rèn)定的問題。本文通過案例分析的方法具體討論了如何對我國新時(shí)期出現(xiàn)的商業(yè)賄賂行為進(jìn)行調(diào)查取證,從而為我國反商業(yè)賄賂的實(shí)踐貢獻(xiàn)一點(diǎn)綿薄之力。 本文的不足點(diǎn)主要體現(xiàn)在： 法務(wù)會計(jì)作為一門新興的學(xué)科,對于它的研究還不夠深入,理論框架體系尚未完善,對法務(wù)會計(jì)的內(nèi)容也未形成統(tǒng)一認(rèn)識,而且將法務(wù)會計(jì)引入到商業(yè)賄賂中也鮮有人涉及,、本文主要從法務(wù)會計(jì)的調(diào)查取證這個(gè)最為基本的手段來論述,研究相對比較淺顯,還有待今后繼續(xù)深入地研究。
[Abstract]:In recent years , the governance of commercial bribery crime has become a global research problem . For China , it is not the past .

The problem of commercial bribery is not only a long time but also quite serious , especially in the fields of procurement , real estate , finance , medical treatment and so on . Although China has issued relevant laws , regulations and so on , it has made corresponding provisions on commercial bribery .

According to a survey conducted by the United Nations , commercial bribery has increased the cost of contracts by around 15 per cent globally . In China , the figures are likely to be higher . According to the Ministry of Commerce statistics , as a return to commercial bribery in the pharmaceutical industry , the misappropriation of State assets per year is about $ 7.72 billion , accounting for about 16 per cent of the total annual tax revenue of the national pharmaceutical industry , which is ultimately borne by the public .

Commercial bribery is not only a huge loss to the society but will eventually erode the fair competition of the market economy . A proper metaphor is that market competition is a cell that makes up a market economy , and that commercial bribery , along with other unfair competitive practices , is considered a cancer cell . In the end , the negative role of commercial bribery is based on the considerations . Anti - commercial bribery is imperative , and the system - building and suppression of power - seeking is necessary . No doubt , China should not become a " hotbed " of commercial bribery , as it will destroy the good market economy we are trying to establish .

Commercial bribery is mainly manifested in the form of kickbacks , discounts , consultancy fees and so on . For those unreasonable fees , it is not in conformity with the requirements of the relevant financial legal system and cannot be properly accounted for . In particular , it is an extremely effective breach in the investigation of commercial bribery cases . Therefore , it is mainly used to investigate how forensic accounting can investigate the behavior of commercial bribery to obtain evidence of crime and provide effective means for anti - commercial bribery .

At present , the research on the collection and investigation of commercial bribery is relatively few , and the research on the collection and investigation of the evidence from the accounting , auditing direction , especially the forensic accounting angle , is very little in the aspects of the forms of commercial bribery , the root cause analysis , the system construction and the legal regulation .

The article is divided into four parts .

The first part is the reasons and characteristics of the formation of commercial bribery , which focuses on the new forms of commercial bribery , such as transaction - based bribery , dividend - based bribery , cooperative investment - based bribery , hook - up and salary - paid bribes , etc .
This paper expounds the reasons of commercial bribery mainly from four aspects : economic reason , social reason , system reason and individual reason . At the same time , because of the deep economic root of the formation of commercial bribery , the author tries to probe into the economic cause of commercial bribery based on the theory of cost - benefit to establish the game model of behavior decision - making of commercial bribery .

The second part is to analyze the role of forensic accounting in anti - commercial bribery . Because the new commercial bribery is more and more subtle and ingenious , it is necessary to manage commercial bribery by means of traditional means . Therefore , it is an inevitable choice to deal with commercial bribery in a variety of ways . As a result , the general idea and method of forensic accounting for commercial bribery investigation are introduced .

The third part is the legal accounting investigation and evidence collecting thought of typical commercial bribery . Although the new type of commercial bribery is more and more hidden , it is often accompanied by actions such as compiling reform and falsifying accounting information , so it is possible to find the breach and evidence of the behavior of commercial bribery .

The fourth part is divided into the countermeasures for the management of commercial bribery based on the perspective of legal accounting . First , we should strengthen the construction of legal system and improve the governance mechanism of commercial bribery in our country , including perfecting legislation , introducing laws against commercial bribery , establishing an independent law enforcement agency _ commercial bribery investigation bureau , and strengthening law enforcement ;
The second is that forensic accounting should strengthen its own development and perfection , introduce legal accounting litigation support business from the system , establish expert witness system , establish the standardization of legal accounting appraisal system , deepen the research of forensic accounting theory , and form the theoretical structure of forensic accounting in China .

The innovation points of this paper are mainly represented in the following two aspects :

1 . The concept and theory of forensic accounting are introduced into anti - commercial bribery . At present , most scholars in China do not have noticed the special role of legal accounting as an effective means to find the criminal clue and improve the internal control .

2 . To summarize some typical new types of commercial bribery in China in recent years , and put forward the method and the specific thinking of investigation and evidence from the perspective of legal accounting . Although many scholars in China have made further research on the new commercial bribery , most of the research is about the legal regulation of the commercial bribery crime , and how to make investigation on the commercial bribery evidence .

The deficiency points in this paper are mainly embodied in :

As a new discipline , forensic accounting is not enough for its research , the theoretical framework system has not been improved , the content of forensic accounting has not formed unified understanding , and the introduction of forensic accounting into commercial bribery has rarely been involved . This paper mainly discusses the most basic means of forensic accounting , and it is still further studied in the future .
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D918.95

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