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商业贿赂是社会主义发展中的毒瘤,越来越成为经济和社会发展中的重大课题。治理商业贿赂要多管齐下,标本兼治,综合运用法律行政等手段,而会计作为一种治理手段,具有先导作用。本文分析了法律治理在商业贿赂中的治理缺陷,并提出了会计在反商业贿赂中的作用,以期对商业贿赂的治理提供有益的帮助。
Commercial bribery is a cancer in the development of socialism and has increasingly become a major issue in economic and social development. To control commercial bribery to be multi-pronged approach, treating both the symptoms and the root causes, the integrated use of legal administration and other means, and accounting as a means of governance, a leading role. This article analyzes the governance defects of legal governance in commercial bribery and puts forward the role of accounting in anti-commercial bribery in order to provide useful help for the governance of commercial bribery.