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浅议商业贿赂的会计治理
引用本文:汪建明.浅议商业贿赂的会计治理[J].浙江工商职业技术学院学报,2009,8(2):19-21.
作者姓名:汪建明
作者单位:安吉县林业服务总站,浙江,安吉,313300
摘    要: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。

关 键 词:商业贿赂  商业规则  会计制度  内部监督

Analysis of Accounting Remedy of Commercial Bribe
WANG Jian-ming.Analysis of Accounting Remedy of Commercial Bribe[J].Journal of Zhejiang Business Technology Institute,2009,8(2):19-21.
Authors:WANG Jian-ming
Institution:WANG Jian-ming(Zhejiang Anji Forestry Service Station , Anji 313300, China)
Abstract: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.
Keywords:commercial bribe  commercial rules  accounting system  internal monitor
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