论商事账簿的完善——从商业贿赂防范措施角度谈起  

On the Improvement of Commercial Books:Commercial Bribery Prevention

作　　者：郎田丰[1] 

机构地区：[1]山西大学法学院,山西太原030006

出　　处：《山西经济管理干部学院学报》2010年第4期56-58,共3页Journal of Shanxi Institute of Economic Management

摘　　要：随着商业贿赂易发、多发,呈现出犯罪主体和犯罪环节相对集中的特点,给商业系统的发展带来了严重危害。任何商业贿赂行为的发生都需要通过资金的流动来实现,而任何资金的流动都会以真实或虚假的形式反映在会计账簿中,所以在我国建立统一、完善的商事账簿制度,可从源头上有效遏制和减少商业贿赂等现象。With the multiple commercial bribery , it is characterized relatively by the concentration of crime and criminals, which has brought serious harm to the development of the business system. The occurrence of any commercial bribery needs to be achieved through capital flows. And any flow of funds will be truly or falsely refleeted in the accounting books. Therefore, we should establish a unified, comprehensive system of commercial books in our country so that we could reduce the phenomenon of commercial bribery from the source.

关 键 词：商业贿赂 会计账簿 商事账簿 

分 类 号：F810[经济管理—财政学]